HB1940, titled the Tanning Tax Repeal Act of 2025, would amend the Internal Revenue Code of 1986 to repeal the federal excise tax on indoor tanning services. The bill removes Chapter 49 of Subtitle D of the tax code, which is the chapter that imposes the tanning services tax, and makes the repeal effective for services performed after the date of enactment.
In practical terms, the bill would eliminate the federal tax currently applied to indoor tanning services, reducing the tax burden on tanning salons and their customers. Because the measure is a direct repeal of a specific excise tax, it would change federal tax law rather than create a new program or regulatory framework. The bill was introduced in the House and referred to the Committee on Ways and Means, where tax legislation is typically considered.
Impact
The bill would amend federal tax law by striking the statutory authority for the indoor tanning excise tax from the Internal Revenue Code. This would remove the tax from future services after enactment and affect tanning service providers, salon operators, and consumers who pay for indoor tanning. It would also reduce federal excise tax revenue associated with tanning services.
Sentiment
There is no recorded committee debate or vote history in the provided materials, so no formal legislative sentiment can be measured from the transcript or roll call record. Based on the bill’s purpose and referral to Ways and Means, the measure appears to be a targeted tax repeal with likely support from industry and opponents from public health or revenue-focused perspectives, but the provided record does not show direct statements for or against it.
Contention
The main point of contention is likely whether repealing the tanning tax is appropriate as a matter of tax policy and public health. Supporters would view it as relief for a specific service industry and its customers, while critics may argue that the tax serves as a deterrent to indoor tanning, which is associated with health risks, and that repeal would reduce federal revenue. No named lawmakers or committee members are identified in the provided discussion materials as taking a position.