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S 1865119th CongressIn Committee
Tanning Tax Repeal Act of 2025
Introduced: May 22, 2025
Economy & Taxes
Standard Summary
Comprehensive overview in 1-2 paragraphs
The Tanning Tax Repeal Act of 2025 would eliminate the federal excise tax on indoor tanning services. Specifically, it would strike Chapter 49 of Subtitle D of the Internal Revenue Code and remove the related table entry, effectively removing the tax at the federal level. The changes would apply to tanning services performed after the date the act becomes law (prospective effect only). The bill is titled to repeal this tax and was introduced in the Senate on May 22, 2025, with several co-sponsors and referral to the Senate Committee on Finance.
Key Points
- 1Repeals the federal excise tax on indoor tanning services by striking Chapter 49 of Subtitle D of the Internal Revenue Code and removing the corresponding table entry.
- 2Effective date: the repeal applies to tanning services performed after enactment (not retroactive).
- 3The act is titled the Tanning Tax Repeal Act of 2025.
- 4Legislative status: introduced in the Senate on May 22, 2025; sponsors include Senators Paul, Ricketts, Cramer, and Budd; referred to the Committee on Finance.
- 5No new taxes or credits are created; the bill simply removes the existing excise tax on indoor tanning services.
Impact Areas
Primary group/area affected: Consumers who use indoor tanning services and the tanning industry (providers, salons, and related businesses) who would no longer owe or collect the federal excise tax.Secondary group/area affected: federal government revenue and tax administration (IRS) would no longer collect revenue from the indoor tanning excise tax.Additional impacts: Potential changes in consumer pricing for tanning services; potential shifts in industry pricing or competitive dynamics due to the removal of the tax; no retroactive tax liability for services performed after enactment.
Generated by gpt-5-nano on Oct 7, 2025