H.R. 5438

Tanning Tax Repeal Act of 2014

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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.

1.

Short title

This Act may be cited as the Tanning Tax Repeal Act of 2014.

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.