Summary

Repeals the federal excise tax on indoor tanning services and removes the related chapter from the Internal Revenue Code. The repeal applies to indoor tanning services provided after the date the law takes effect, and the Act also establishes a short title for citation purposes.

• Repeals the federal excise tax on indoor tanning services by removing the tax chapter from the Internal Revenue Code.
• Removes the chapter entry from the code’s table of chapters to reflect the repeal.
• The repeal applies to indoor tanning services performed after the date of enactment (no retroactive effect).
• Immediate effect on consumers: prices may drop for affected tanning services that previously included the excise tax.
• Immediate effect on small businesses that operate tanning salons: lower tax burden on taxed services.
• Reduces federal excise tax receipts for the period after enactment; the bill does not identify offsets or replacement revenue.
• Does not change state or local tax rules or create new federal spending or regulatory programs.
• Administrative impact on IRS is limited: stop collection for this excise tax and update tax code references.