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
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.