II 115th CONGRESS 2d Session S. 2600 IN THE SENATE OF THE UNITED STATES March 22, 2018 Mr. Paul (for himself and Ms. Heitkamp ) introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To amend the Internal Revenue Code of 1986 to repeal the excise tax on indoor tanning services.

1. Short title This Act may be cited as the Tanning Tax Repeal Act of 2018 . 2. Repeal of excise tax on indoor tanning services (a) 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. (b) Effective date The amendments made by this section shall apply to services performed after the date of the enactment of this Act.