Sponsors (27)
Repealing the tanning-services excise tax lowers costs for tanning customers and cuts compliance burden for small tanning businesses, but reduces federal revenue and primarily benefits higher-income users rather than broader low-income households.
Indoor tanning customers pay lower out-of-pocket prices because the federal excise tax on tanning services is repealed for services after enactment.
Indoor tanning businesses (mostly small businesses) no longer have to collect and remit the excise tax, reducing administrative burden and compliance costs.
Federal revenue will decline due to repeal of the excise tax, which could increase deficits or reduce funding for programs financed by those receipts.
The financial benefit from the tax repeal is likely concentrated among higher-income consumers who use tanning services, producing an uneven distribution of benefits and limited help for lower-income households.
Based on analysis of 2 sections of legislative text.
Repeals the federal excise tax on indoor tanning services by removing the entire chapter of the Internal Revenue Code that imposed the tax. The repeal takes effect for indoor tanning services performed after the date the law is enacted, eliminating that federal tax obligation going forward.
Introduced March 6, 2025 by Carol Devine Miller · Last progress March 6, 2025