The deficit-reduction bill awaiting President Bush's signature will end government subsidies for tummy tucks and face lifts, underwrite testing of certain exotic drugs and even require the Internal Revenue Service to include pie charts in tax forms _ spelling out where the money comes from and where it goes. Here are some less-publicized parts of the bill that would raise taxes by $137-billion over five years:
BABIES: Starting in 1992, every child 1 year or older will have to have a Social Security number. Present law allows a child two years of life without being so tagged. It's designed to cut down on tax cheating.
COSMETIC SURGERY: No medical deduction will be allowed for cosmetic surgery unless prescribed to correct a birth defect or trauma-caused disfigurement.
GAS GUZZLERS: The tax on cars that deliver less than 22.5 miles per gallon will be doubled, to a new range of $1,000 to $7,700 depending on mileage.
OVERDUE TAXES: The six-year period in which the Internal Revenue Service will have to begin collecting taxes after issuing an assessment will be extended to 10 years.
FRINGE BENEFITS: A worker will be allowed to avoid income tax on up to $5,250 worth of employer-paid education benefits a year, including graduate studies. Also, a worker may avoid tax on up to $70 worth of company-paid premiums for group legal services.
LOW-INCOME FAMILIES: The earned-income credit, which provides a check of up to $953 for poorer working families with children, will be raised next year to $1,186 for one-child families and $1,228 for those with two or more. Further increases will come in 1992 and 1993. An additional credit of up to $355 will be allowed families in which a child is under the age of 1. A new credit of up to $426 may go to families for health insurance expenses.
DISABLED: A small business will be allowed a tax credit _ subtracted directly from taxes owed _ for half the first $10,250 spent in a year to make accommodations accessible to the disabled. The present $35,000 tax deduction for cost of removing barriers to the disabled will be cut to $15,000.
SELF-EMPLOYED: They will be allowed to continue deducting 25 percent of the cost of buying health insurance.
LOW-INCOME HOUSING: A credit for those who built or rehabilitate rental housing for low-income people will be renewed another year. So will the tax exemption for bonds used to finance purchase of a first home by low-income families.
POOR EMPLOYEES: The targeted jobs tax credit, under which the government in effect pays up to $2,400 of first-year wages for poor or disabled employees, is being renewed for a year.
RESEARCH: The bill extends for a year a 20 percent tax credit and special allocation rules for businesses that spend for increased research.
ORPHAN DRUGS: Manufacturers will be allowed a credit for half the cost of testing drugs for treating rare diseases.
ENERGY: Tax incentives will be expanded at a five-year cost of $2.5-billion to encourage exploration and production of domestic energy. These include a $3-a-barrel tax credit for non-conventional fuels, such as from shale, and a new 15 percent credit for cost of enhanced production, which would be available only when the price of oil falls below $28 a barrel.
FAMILY BUSINESSES: Arcane rules governing a tax-saving device known as the "estate freeze" will be modified to make it easier to pass a family farm or business to another generation.