[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 936 Introduced in House (IH)]

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118th CONGRESS
  1st Session
                                H. R. 936

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

                            February 9, 2023

Mrs. Miller of West Virginia (for herself, Mr. Ferguson, and Mr. Barr) 
 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 2023''.

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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