Tanning Tax Repeal Act of 2023

The Tanning Tax Repeal Act of 2023 eliminates a federal excise tax on indoor tanning services that was previously imposed under the Internal Revenue Code. This bill directly affects tanning salons and their customers by removing a 10% tax on indoor tanning services performed after the law's enactment. The key mechanism is amending the tax code to repeal Chapter 49, which contained the tanning tax provision. The repeal takes effect for services provided after the bill becomes law, meaning tanning businesses will no longer collect or pay this specific tax.