Tanning Tax Repeal Act of 2025
- Bill Number
- H.R. 1940
- Origin Chamber
- House
- Congress
- 119th Congress, Session 1
- Policy Area
- Taxation
- Status
- Introduced
- Latest Action
- 2025-03-06: Referred to the House Committee on Ways and Means.
- Last Updated
- 2026-04-09T13:44:52Z
AI-Generated Summary
Purpose
The Tanning Tax Repeal Act of 2025 aims to eliminate a specific federal tax on indoor tanning services, which was originally introduced to discourage tanning due to health risks like skin cancer. By repealing this tax, the legislation seeks to reduce costs for consumers and businesses in the tanning industry.
Key Provisions
- Short Title: The bill is officially named the "Tanning Tax Repeal Act of 2025."
- Repeal Mechanism: It amends the Internal Revenue Code of 1986 (the main U.S. tax law) by removing Chapter 49 from Subtitle D, which covers the excise tax on indoor tanning services. This also deletes the reference to that chapter from the code's table of contents.
- Effective Date: The repeal applies to all indoor tanning services performed after the date the bill becomes law.
Significant Changes to Existing Law
- The bill fully repeals the 10% excise tax on indoor tanning services, which was enacted in 2010 as part of the Affordable Care Act (often called Obamacare). This tax required tanning salons to collect and remit the fee to the IRS (Internal Revenue Service, the agency that enforces tax laws).
- No new taxes or regulations are added; the change is a straightforward removal of the existing tax provision.
Potential Impacts
- On Government Agencies: The IRS will no longer collect this tax, potentially simplifying tax administration for the agency but reducing federal revenue by an estimated amount (though the bill does not specify figures). This could slightly affect funding for health-related programs that the original tax supported.
- On Citizens: Consumers who use indoor tanning services will pay 10% less for them, making the service more affordable. However, it may indirectly encourage tanning, which health experts link to higher skin cancer risks.
- On International Relations: No direct impacts, as this is a domestic tax matter with no foreign policy elements.
Main Stakeholders Affected
- Tanning Businesses and Industry: Salon owners and operators benefit from lower operational costs and no need to collect/remit the tax, potentially boosting their profitability.
- Consumers: Regular users of indoor tanning services gain from reduced prices, though public health advocates may oppose the repeal due to health concerns.
- Taxpayers and Government: Broader taxpayers could see minimal effects from lost revenue, while the IRS experiences a small reduction in administrative workload.
- Health Organizations: Groups like the American Academy of Dermatology may be indirectly affected, as the tax was a tool to promote sun safety.
Notable Legal, Constitutional, or Political Implications
- Legal: The repeal is a minor amendment to tax law with no challenges to constitutionality; it simply reverses a prior provision without creating new enforcement issues.
- Constitutional: No significant implications, as taxing and repealing taxes falls under Congress's broad authority over federal revenue (Article I, Section 8 of the U.S. Constitution).
- Political: This bill represents a targeted tax cut, often favored by pro-business lawmakers. It could spark debate on balancing economic relief against public health goals, especially given the original tax's ties to healthcare reform. As an introduced bill in the 119th Congress (2025-2026), its passage depends on committee approval and floor votes.
This summary was generated by AI and may contain inaccuracies. Refer to the official source document for the authoritative text.
Sponsor
Rep. Miller, Carol D. [R-WV-1]
Cosponsors (26)
Rep. Meuser, Daniel [R-PA-9], Rep. Malliotakis, Nicole [R-NY-11], Rep. Amodei, Mark E. [R-NV-2], Rep. Steube, W. Gregory [R-FL-17], Rep. Smith, Adrian [R-NE-3], Rep. Fleischmann, Charles J. "Chuck" [R-TN-3], Rep. Miller, Max L. [R-OH-7], Rep. Rouzer, David [R-NC-7], Rep. Carter, Earl L. "Buddy" [R-GA-1], Rep. Calvert, Ken [R-CA-41], Rep. Bost, Mike [R-IL-12], Rep. LaHood, Darin [R-IL-16], Rep. Carey, Mike [R-OH-15], Rep. Kelly, Trent [R-MS-1], Rep. Grothman, Glenn [R-WI-6], Rep. Tenney, Claudia [R-NY-24], Rep. Barr, Andy [R-KY-6], Rep. Hern, Kevin [R-OK-1], Rep. Van Drew, Jefferson [R-NJ-2], Rep. Langworthy, Nicholas A. [R-NY-23], Rep. Baumgartner, Michael [R-WA-5], Rep. Van Duyne, Beth [R-TX-24], Rep. Thompson, Glenn [R-PA-15], Rep. Miller, Mary E. [R-IL-15], Rep. Newhouse, Dan [R-WA-4], Rep. Stauber, Pete [R-MN-8]
Recent Actions
- 2025-03-06: Referred to the House Committee on Ways and Means.
- 2025-03-06: Introduced in House
- 2025-03-06: Introduced in House
Bill Versions
- Tanning Tax Repeal Act of 2025 — issued 2025-03-06 — PDF (2 pages)