H.R. 1940

119th CONGRESS 1st Session

To amend the Internal Revenue Code of 1986 to repeal the excise tax on indoor tanning services.

IN THE HOUSE OF REPRESENTATIVES · March 6, 2025 · Sponsor: Mrs. Miller of West Virginia · Committee: Committee on Ways and Means

Table of contents

• H.R. 1940
  • SEC. 1. Short title
  • SEC. 2. Repeal of excise tax on indoor tanning services

SEC. 1. Short title

• This Act may be cited as the Tanning Tax Repeal Act of 2025.

SEC. 2. Repeal of excise tax on indoor tanning services

• (a) In general
  • Subtitle D of the Internal Revenue Code of 1986 is amended by striking chapter 49 and by striking the item relating to such chapter in the table of chapters of such subtitle.
• (b) Effective date
  • The amendments made by this section shall apply to services performed after the date of the enactment of this Act.