Tanning Tax Repeal Act of 2023
Source: Congress.gov ·
251 words in original text
What This Bill Does
This bill removes a federal tax on indoor tanning services. The tax is currently part of the Internal Revenue Code (the rules that govern federal taxes). The bill is called the "Tanning Tax Repeal Act of 2023."
Who It Affects
Businesses that provide indoor tanning services would be affected by this bill if it becomes law.
Key Provisions
- The federal government removes chapter 49 from Subtitle D of the Internal Revenue Code of 1986, which contains the tax on indoor tanning services. (Sec. 2(a))
- The removal applies to indoor tanning services performed after the bill becomes law. (Sec. 2(b))
What Changes
If this bill becomes law, indoor tanning service businesses would no longer have to pay a federal excise tax (a tax on specific goods or services) on the tanning services they provide.
Important Definitions
Excise tax: A federal tax placed on specific goods or services.
Effective Date
The changes take effect after the date the bill is signed into law for all services performed after that date.
Important: This plain English summary was generated by AI and is provided for informational purposes only.
It is not legal advice. Always consult the official bill text on Congress.gov
or a qualified attorney for legal matters.