With all these deragatory doctor posts, I think we need to put this issue in perspective.  A good friend of ours is a cardiac specialist.  He started university at 18 and became a fully licensed cardiologist at 34 years old at which he could actually start making a living and paying off his education debt.  That's right 16 years of school, internships, residencies, etc. at different hospitals around North America, which is the standard for specialists. He has more than paid his fair share and has saved many, many lives due to his expertise.  There is no question that docs should be exempt from this tax.