Bill Details

HR.1940 - 119th Congress

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AI Summary This summary was generated by AI from the bill text. AI can get information wrong.

This bill would end the federal tax on indoor tanning services. Right now, tanning salons must pay an excise tax on those services, and this bill would remove that tax from the tax code. If the bill becomes law, the change would apply to tanning services provided after the date the law is signed.

  • It removes the federal excise tax on indoor tanning services.
  • The change would start only after the bill becomes law, so it would not apply to services already provided before that date.
  • The bill was introduced in the House and sent to the House committee that handles tax issues.

Official Summaries

Tanning Tax Repeal Act of 2025

This bill repeals the 10% excise tax imposed on the amount paid for indoor tanning services.

Current Full Text

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1940 Introduced in House (IH)]

<DOC>






119th CONGRESS
  1st Session
                                H. R. 1940

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

 Mrs. Miller of West Virginia introduced the following bill; which was 
              referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


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

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 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.
                                 <all>