This bill aims to repeal the federal excise tax on indoor tanning services , which is currently imposed under the Internal Revenue Code of 1986. The legislation specifically proposes to amend Subtitle D of the Code by striking Chapter 49, thereby eliminating the statutory basis for this tax. The primary objective is to remove the financial burden associated with this tax for both providers and consumers of indoor tanning services. If enacted, the provisions of this bill would take effect for all services performed after the date of its enactment, ensuring a clear transition for the repeal.
This bill aims to repeal the federal excise tax on indoor tanning services , which is currently imposed under the Internal Revenue Code of 1986. The legislation specifically proposes to amend Subtitle D of the Code by striking Chapter 49, thereby eliminating the statutory basis for this tax. The primary objective is to remove the financial burden associated with this tax for both providers and consumers of indoor tanning services. If enacted, the provisions of this bill would take effect for all services performed after the date of its enactment, ensuring a clear transition for the repeal.