H.R. 1150House115th Congress (2017-2019)In Committee

Tanning Tax Repeal Act of 2017

Introduced February 16, 2017

AI-Generated Summary

Updated April 15, 2026 at 12:52 PM UTC

The Tanning Tax Repeal Act of 2017 removes the federal excise tax that was applied to indoor tanning services. By striking the relevant chapter from the Internal Revenue Code, the tax is eliminated for any indoor tanning services performed after the law takes effect. This change affects tanning salons and their customers, who will no longer have to pay the federal tax on those services.

Key Provisions

  • Repeals the excise tax on indoor tanning services by deleting Chapter 49 from Subtitle D of the Internal Revenue Code.
  • The repeal becomes effective for indoor tanning services performed after the enactment of the Act.

Legislative Activity

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1 earlier action
HouseIntro Referral Latest Action

Referred to the House Committee on Ways and Means.

February 16, 2017

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HouseIntro Referral

Introduced in House

February 16, 2017

HouseIntro Referral

Referred to the House Committee on Ways and Means.

February 16, 2017

Bill Text

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Introduced in HouseIssued February 16, 2017

I

115th CONGRESS

1st Session

H. R. 1150

IN THE HOUSE OF REPRESENTATIVES

February 16, 2017

Mr. Holding (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 2017.

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.