S. 2713 - Tanning Tax Repeal Act of 2019
S. 2713; Tanning Tax Repeal Act of 2019
- AuthorsPaul, Sen. Rand
- Institutional AuthorsU.S. Senate
- Code Sections
- Subject Area/Tax Topics
- Industry GroupsHealth care
- Jurisdictions
- Tax Analysts Document Number2019-42074
- Tax Analysts Electronic Citation2019 TNTF 215-20
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.
- AuthorsPaul, Sen. Rand
- Institutional AuthorsU.S. Senate
- Code Sections
- Subject Area/Tax Topics
- Industry GroupsHealth care
- Jurisdictions
- Tax Analysts Document Number2019-42074
- Tax Analysts Electronic Citation2019 TNTF 215-20