Democrats are full of ideas – at least when it comes to taxes. In the last half a year, Democrats have proposed income taxes, payroll taxes, corporate taxes, health care benefits taxes, a VAT, and even soda and beer taxes. But Sen. Max Baucus on the Senate Finance Committee may have come up with the most unusual tax yet – the botox tax. According to CongressDaily:

The Senate Finance Committee has discussed imposing a 10 percent excise tax on cosmetic surgery deemed unnecessary for medical purposes. The idea was broached in a meeting with OMB Director Orszag in mid-July, after which Senate Finance Chairman Max Baucus told reporters he had heard some "interesting," "creative," and "kind of fun" ideas.
In other words, you will have to pay a toll to Congress for the privilege of using your own money to pursue elective cosmetic procedures. Are you having as much fun with this idea as Sen. Baucus?
As interesting as the Senator may find them, taxes are never “creative”. Taxes destroy wealth and distort incentives.  Here’s an idea for Sen. Baucus: let Americans keep their own money and spend it on what they want. Health care reform doesn’t require a taxpayer shakedown. It just needs freer markets and more competition.