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H.R. 5462House117th Congress (2021-2023)In Committee

Tanning Tax Repeal Act of 2021

Sponsored by Tom ReedRep. Tom Reed (R-NY)
Introduced September 30, 2021

AI-Generated Summary

Updated February 8, 2026 at 7:08 AM UTC

The Tanning Tax Repeal Act of 2021 removes the federal excise tax that was applied to indoor tanning services. By eliminating this tax, the bill affects businesses that offer indoor tanning and the customers who use those services, effectively ending the 10% tax that was added under the Affordable Care Act.

Key Provisions

  • Repeals the excise tax on indoor tanning services by striking Chapter 49 of Subtitle D of the Internal Revenue Code of 1986.
  • The repeal takes effect for any indoor tanning services performed after the law is enacted.

Legislative Activity

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1 earlier action
HouseIntro Referral Latest Action

Referred to the House Committee on Ways and Means.

Ways and Means Committee

September 30, 2021

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HouseIntro Referral

Introduced in House

September 30, 2021

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

September 30, 2021

Bill Text

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Introduced in HouseIssued September 30, 2021

I

117th CONGRESS

1st Session

H. R. 5462

IN THE HOUSE OF REPRESENTATIVES

September 30, 2021

Mr. Reed (for himself and Mrs. Miller of West Virginia) 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 2021.

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.