Tanning Tax Repeal Act of 2025

S 1865, the Tanning Tax Repeal Act of 2025, repeals the federal excise tax on indoor tanning services. This bill removes the tax provision from the Internal Revenue Code, directly affecting tanning salon businesses and customers who previously paid the tax on services. The key mechanism is amending the tax code to strike Chapter 49, which contained the tanning tax, effective after the bill's enactment. This change eliminates a specific tax obligation without altering other tax policies or regulations.