1. Short title
This Act may be cited as the “Tanning Tax Repeal Act of 2014”.
Tanning Tax Repeal Act of 2014
A BILL
To amend the Internal Revenue Code of 1986 to repeal the excise tax on indoor tanning services.
2. Repeal of excise tax on indoor tanning services
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.
Effective date— The amendments made by this section shall apply to services performed after the date of the enactment of this Act.