HR936-118

Introduced

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

118th Congress Introduced Feb 9, 2023

Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.

Summary

What This Bill Does

The bill repeals short title This Act may be cited as the Tanning Tax Repeal Act of 2023 and requires repeal of excise tax on indoor tanning services 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. It relies on tax rate changes, definition changes, and compliance mandates. The main policy areas are Regulated Industries.

Who Benefits and How

Regulated entities and members of the public affected by the bill could face lower compliance burdens.

Who Bears the Burden and How

Federal, state, or local agencies responsible for implementing the clause would take on compliance duties.

Key Provisions

  • Repeals short title This Act may be cited as the Tanning Tax Repeal Act of 2023.
  • Requires repeal of excise tax on indoor tanning services 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...

Evidence Chain:

This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.

At a Glance

What This Bill Does

The bill repeals short title This Act may be cited as the Tanning Tax Repeal Act of 2023 and requires repeal of excise tax on indoor tanning services 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.

Key Policy Areas

Regulated Industries

Primary Purpose

The bill repeals short title This Act may be cited as the Tanning Tax Repeal Act of 2023 and requires repeal of excise tax on indoor tanning services 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.

Policy Domains

Regulated Industries

Whole bill

Identified Gains
  • Regulated entities and members of the public affected by the bill
Model: codex-gpt-5:bulk-repair | Version: bill_summary_v2 | Source: ih
Regulated entities and members of the public affected by the bill: ,
Identified Costs
  • Federal, state, or local agencies responsible for implementing the clause
Model: codex-gpt-5:bulk-repair | Version: bill_summary_v2 | Source: ih
Federal, state, or local agencies responsible for implementing the clause:

Legislative Progress

Introduced
Introduced Committee Passed
Feb 9, 2023

Mrs. Miller of West Virginia (for herself, Mr. Ferguson, and …

Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →

Bill Structure & Actor Mappings

Who is "The Secretary" in each section?

Domains
Regulated Industries

We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.

Learn more about our methodology