[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5438 Introduced in House (IH)]

113th CONGRESS
  2d Session
                                H. R. 5438

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


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                    IN THE HOUSE OF REPRESENTATIVES

                           September 10, 2014

Mr. Grimm (for himself and Mr. Peterson) 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 2014''.

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.
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