I
119THCONGRESS
1
STSESSION 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
MARCH6, 2025
Mrs. M
ILLERof 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 Representa-1
tives of the United States of America in Congress assembled, 2
SECTION 1. SHORT TITLE. 3
This Act may be cited as the ‘‘Tanning Tax Repeal 4
Act of 2025’’. 5
SEC. 2. REPEAL OF EXCISE TAX ON INDOOR TANNING 6
SERVICES. 7
(a) I
NGENERAL.—Subtitle D of the Internal Rev-8
enue Code of 1986 is amended by striking chapter 49 and 9
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•HR 1940 IH
by striking the item relating to such chapter in the table 1
of chapters of such subtitle. 2
(b) E
FFECTIVEDATE.—The amendments made by 3
this section shall apply to services performed after the 4
date of the enactment of this Act. 5
Æ
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