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S. 2713 - Tanning Tax Repeal Act of 2019

OCT. 28, 2019

S. 2713; Tanning Tax Repeal Act of 2019

DATED OCT. 28, 2019
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Citations: S. 2713; Tanning Tax Repeal Act of 2019

116TH CONGRESS
1ST SESSION

S. 2713

To amend the Internal Revenue Code of 1986 to repeal
the excise tax on indoor tanning services.

IN THE SENATE OF THE UNITED STATES

OCTOBER 28, 2019

Mr. PAUL introduced the following bill; which was read
twice and referred to the Committee 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 Representatives of the United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

This Act may be cited as the "Tanning Tax Repeal Act of 2019".

SEC. 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.

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