S. 1865 would eliminate the federal excise tax on indoor tanning services by removing the relevant tax provision from the Internal Revenue Code. This 10% excise tax, currently imposed on customers who use indoor tanning beds, has been in place since 2010 as part of the Affordable Care Act. The bill would take effect immediately after enactment, applying to all tanning services performed going forward. The legislation affects tanning salons and their customers, who would no longer pay the federal tax on these services. The bill was introduced in May 2025 and referred to the Senate Finance Committee but includes no specific funding or additional timeline provisions beyond its effective date upon enactment.
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