WASHINGTON - A proposal in the Senate's nearly $1 trillion health care reform bill unveiled by Senator Harry Reid this week is raising some eyebrows. It's being called the "botax" and would slap a five-percent tax on elective cosmetic surgeries and procedures, including wrinkle-smoothing injections like Botox as well as breast implants and teeth whitening.

The begs the question: should tummy tucks be taxed in an effort to expand health care to millions of americans who lack insurance?

"They tax cigarettes and that's elective. If getting tummy tuck is not medically necessary, why not?" asked Arlington resident Nancy Matuszak.

Some patients, however, are furious.

"They don't think medical service... they're treating like going to spa or beauty salon," said patient Sharon Piekin.

The tax is expected to raise nearly $6 billion.

Politico Congressional Reporter Jonathan Allen said, "I think they're trying to find a way to tax the wealthy with sort of a luxury tax without taxing everybody who is wealthy. So, tax on a behavior rather than just because of the amount of money they make."

But Dr. Stephen Hopping, former president of the American Academy of Cosmetic Surgery, says most of his patients are not wealthy. He calls the tax unfair, particularly in this economic climate.

"These are working women, men and women -- mostly women -- using their hard earned cash. Mow their dollar will go less far with this tax," said Hopping.

The tax would not apply to medically necessary procedures but doctors are concerned about who will determine that.

"Who does draw the line -- it should be the treating doctor, not the government," said Dr. Allan Peikin, a retired oral and maxillofacial surgeon.

A number of states have tried to impose a tax on cosmetic surgery, but only New Jersey made it law. Independent studies showed from 2004-2006 for every dollar collected with New Jersey's cosmetic tax, the state lost more than $3 in state revenue.

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