I
113th CONGRESS
2d Session
H. R. 5438
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.
Short title
This Act may be cited as the Tanning Tax Repeal Act of 2014
.
Repeal of excise tax on indoor tanning services
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.
Effective date
The amendments made by this section shall apply to services performed after the date of the enactment of this Act.