H.R.1940 - Tanning Tax Repeal Act of 2025 (119th Congress)
Summary
H.R.1940, the "Tanning Tax Repeal Act of 2025," seeks to eliminate the excise tax on indoor tanning services by amending the Internal Revenue Code of 1986. The bill was introduced in the House of Representatives by Mrs. Miller of West Virginia and referred to the Committee on Ways and Means. The core purpose is to remove Chapter 49 from Subtitle D of the Internal Revenue Code, effectively repealing the tax.
The bill specifies that the repeal will apply to services performed after the enactment date of the Act. This suggests a desire to provide immediate tax relief to businesses and individuals involved in indoor tanning services.
Ultimately, the bill aims to reduce the tax burden on a specific industry, potentially stimulating business activity within that sector.
Expected Effects
The primary effect of this bill, if enacted, would be the elimination of the excise tax on indoor tanning services. This would directly reduce the cost of these services for consumers and increase revenue for tanning businesses.
It would also decrease federal tax revenue, requiring adjustments in other areas of the budget or potentially increasing the deficit. The removal of this tax could lead to increased usage of indoor tanning services, with potential health implications.
In summary, the immediate effect is a tax cut for a specific industry, with potential ripple effects on consumer behavior, public health, and federal revenue.
Potential Benefits
- Reduced Costs for Consumers: Eliminating the excise tax would lower the price of indoor tanning services, making them more affordable.
- Increased Revenue for Tanning Businesses: The repeal could lead to higher profits for tanning salons due to increased demand and lower tax burden.
- Simplified Tax Code: Removing a specific excise tax can contribute to a simpler and more efficient tax system.
- Potential Job Growth: Increased business activity in the tanning industry could lead to job creation.
- Economic Stimulus: The tax cut could stimulate spending and investment in the tanning industry.
Most Benefited Areas:
Potential Disadvantages
- Decreased Federal Revenue: Repealing the tax would reduce the amount of money collected by the government, potentially impacting funding for other programs.
- Potential Health Risks: Lowering the cost of tanning services could lead to increased usage, raising concerns about skin cancer and other health issues.
- Disproportionate Benefit: The tax cut primarily benefits a specific industry and its customers, rather than the general public.
- Fairness Concerns: Some may argue that repealing the tax is unfair, as it removes a disincentive for a potentially harmful activity.
- Budgetary Impact: The revenue loss would need to be offset by either spending cuts or tax increases elsewhere.
Most Disadvantaged Areas:
Constitutional Alignment
The bill appears to align with the general principles of the US Constitution, particularly Article I, Section 8, which grants Congress the power to lay and collect taxes, duties, imposts, and excises. The repeal of a tax falls within this power, as Congress has the authority to modify or eliminate existing taxes.
However, the bill does not directly implicate any specific constitutional rights or freedoms, such as those protected by the Bill of Rights. The constitutionality of the original tanning tax itself has been debated, with some arguing it disproportionately affects certain businesses, but the repeal addresses those concerns.
Overall, the bill seems to be a straightforward exercise of Congress's taxing power, and there are no apparent constitutional conflicts.
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).