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II
118TH CONGRESS
1ST SESSION
S. 1937
To amend the Internal Revenue Code of 1986 to repeal the excise tax
on indoor tanning services.
IN THE SENATE OF THE UNITED STATES
JUNE 13, 2023
Mr. PAUL (for himself, Ms. ERNST, Mr. RICKETTS, and Mrs. FISCHER) intro-
duced the following bill; which was read twice and referred to the Com-
mittee on Finance
A BILL
To amend the Internal Revenue Code of 1986 to repeal
the excise tax on indoor tanning services.
Be it enacted by the Senate and House of Representa-
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tives of the United States of America in Congress assembled,
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SECTION 1. SHORT TITLE.
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This Act may be cited as the ‘‘Tanning Tax Repeal
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Act of 2023’’.
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SEC. 2. REPEAL OF EXCISE TAX ON INDOOR TANNING
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SERVICES.
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(a) IN GENERAL.—Subtitle D of the Internal Rev-
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enue Code of 1986 is amended by striking chapter 49 and
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•S 1937 IS
by striking the item relating to such chapter in the table
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of chapters of such subtitle.
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(b) EFFECTIVE DATE.—The amendments made by
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this section shall apply to services performed after the
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date of the enactment of this Act.
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