Feb 13 ,2026
Is the Tanning Tax Still in Effect in 2026?
Is the Tanning Tax Still in Effect?
To answer directly, despite the repeal attempts the tanning tax is still in effect. Although there have been efforts to end this 10% excise tax on tanning services, the repeal has not yet been successfully implemented. So, tanning services continue to be taxed as per the original stipulations of the ACA.
What is Tanning Excise Tax and How Much Is It?
The tanning excise tax is one of the several excise taxes imposed under the Affordable Care Act (ACA) in 2010. It is a tax of 10 percent on indoor tanning services. The objective of this tax is to generate revenue to help fund the healthcare reforms and reduce the usage of tanning beds which pose a number of major health risks including skin cancer.
What actually happened with the Tanning Tax in 2025?
The Tanning Tax Repeal Act (S. 1865) was a bill put forward in 2025 to remove the tax on indoor tanning services. It was proposed to alleviate businesses offering tanning services from additional costs and in response to the increasing resistance to the tax.
The abolition of this tax is described in Section 111106 of the "One Big Beautiful Bill" which is aimed at removing the excise tax among other tax reforms.Read more about the repeal here.
Did Tanning Tax End?
The bill to repeal the tanning tax was initially coupled with a number of commitments, but it is still far from becoming law. The proposals to remove the tax have not been taken to the finish line yet. In fact, the bill which was introduced two years ago is still awaiting the completion of the legislative process, so the tax on tanning salons has not been abolished yet.
The ordeal of removing the tax illustrates the intricacy of the tax reform legislative process, which may even require consensus between the two major parties on the question of the repeal. Check the latest on the bill's status in the Congress House link.
Action to Be Taken
If you provide tanning services as your only business or just one of your offerings, you must comply with the 10% excise tax. In fact, you must collect and remit this tax to the IRS. Failing to comply can result in penalties, so make sure you're in compliance with IRS regulations.
Conclusion
Although there have been efforts to repeal the tanning excise tax, it remains in effect as of now. If you're offering tanning services, it is crucial to stay informed and ensure you are adhering to the IRS tax guidelines. Pay your Tanning Excise Tax with electronic filing method and choose our IRS-Authorized online portal QuickFile720.
File Your Tanning Excise Tax Online Now!