Section 1. Short title
This Act may be cited as the Tanning Tax Repeal Act of 2025.
(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.