119th CONGRESS
1st Session
S. 1865


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

IN THE SENATE OF THE UNITED STATES

May 22, 2025

Mr. Paul (for himself, Mr. Ricketts, Mr. Cramer, and Mr. Budd) introduced the following bill; which was read twice and referred to the Committee on Finance

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 2025”.

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.