Bill Summary
The Tanning Tax Repeal Act of 2019 is a bill that aims to amend the Internal Revenue Code of 1986 by repealing the excise tax on indoor tanning services. This bill was introduced in the United States Congress and if passed, will remove the existing tax on indoor tanning services. The bill is also known as the "Tanning Tax Repeal Act of 2019" and will go into effect immediately after it is enacted. The purpose of this bill is to remove the tax burden on businesses that provide indoor tanning services.
Possible Impacts
1) Individuals who frequently use indoor tanning services may be affected by this legislation as they will no longer have to pay the excise tax on these services, potentially saving them money.
2) Tanning salons and businesses that offer indoor tanning services may be affected as they will no longer have to collect and remit the excise tax, potentially increasing their profits.
3) Health organizations and advocates against tanning may be concerned about the potential increase in tanning due to the removal of the tax, leading to potential health risks for individuals.
[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[S. 2713 Introduced in Senate (IS)]
<DOC>
116th CONGRESS
1st Session
S. 2713
To amend the Internal Revenue Code of 1986 to repeal the excise tax on
indoor tanning services.
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IN THE SENATE OF THE UNITED STATES
October 28, 2019
Mr. Paul introduced the following bill; which was read twice and
referred to the Committee on Finance
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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 2019''.
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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