S.1865 - Tanning Tax Repeal Act of 2025 (119th Congress)
Summary
S.1865, the "Tanning Tax Repeal Act of 2025," aims to eliminate the excise tax on indoor tanning services by amending the Internal Revenue Code of 1986. The bill was introduced in the Senate on May 22, 2025, and referred to the Committee on Finance. The primary objective is to repeal Chapter 49 of Subtitle D of the Internal Revenue Code, which currently imposes this tax.
If enacted, the repeal would take effect for services performed after the date of the Act's enactment. The bill is sponsored by Senators Paul, Ricketts, Cramer, and Budd.
The bill seeks to remove a specific tax burden on indoor tanning services, potentially impacting businesses in that sector and consumers who utilize those services.
Expected Effects
The immediate effect of this bill, if passed, would be the elimination of the excise tax on indoor tanning services. This would likely reduce the cost of these services for consumers.
Businesses offering indoor tanning would no longer be required to collect and remit this tax, potentially simplifying their operations. The long-term effect could include increased demand for tanning services due to the lower cost.
Potential Benefits
- Reduced costs for consumers using indoor tanning services.
- Simplified tax compliance for tanning businesses.
- Potential increase in demand for tanning services, benefiting the industry.
- Could lead to small business growth in the tanning sector.
- May free up resources for tanning businesses to invest in improvements or expansion.
Most Benefited Areas:
Potential Disadvantages
- A small decrease in federal tax revenue, potentially impacting budget allocations.
- May be perceived as benefiting a specific industry rather than the broader public.
- Potential health concerns related to increased use of tanning services, although the bill itself does not directly address health regulations.
- Could be viewed as a regressive tax cut if tanning services are disproportionately used by higher-income individuals.
- The revenue lost from the tanning tax may need to be offset by other tax increases or spending cuts.
Most Disadvantaged Areas:
Constitutional Alignment
The bill appears to align with the Constitution, as it falls under the power of Congress to levy and collect taxes, duties, imposts, and excises, as outlined in Article I, Section 8, Clause 1. The repeal of a tax is also within the legislative powers granted to Congress.
There are no apparent violations of individual rights or freedoms guaranteed by the Bill of Rights. The bill does not infringe upon freedom of speech, religion, or any other protected right.
It is a straightforward exercise of Congress's authority over taxation.
Impact Assessment: Things You Care About ⓘ
This action has been evaluated across 19 key areas that matter to you. Scores range from 1 (highly disadvantageous) to 5 (highly beneficial).