2398
HR 3590 EAS/PP
(b) E
XCISE
T
AX ON
I
NDOOR
T
ANNING
S
ERVICES
.--
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Subtitle D of the Internal Revenue Code of 1986, as amend-
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ed by this Act, is amended by adding at the end the fol-
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lowing new chapter:
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``CHAPTER 49--COSMETIC SERVICES
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``Sec. 5000B. Imposition of tax on indoor tanning services.
``SEC. 5000B. IMPOSITION OF TAX ON INDOOR TANNING
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SERVICES.
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``(a) I
N
G
ENERAL
.--There is hereby imposed on any
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indoor tanning service a tax equal to 10 percent of the
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amount paid for such service (determined without regard
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to this section), whether paid by insurance or otherwise.
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``(b) I
NDOOR
T
ANNING
S
ERVICE
.--For purposes of this
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section--
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``(1) I
N GENERAL
.--The term `indoor tanning
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service' means a service employing any electronic
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product designed to incorporate 1 or more ultraviolet
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lamps and intended for the irradiation of an indi-
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vidual by ultraviolet radiation, with wavelengths in
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air between 200 and 400 nanometers, to induce skin
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tanning.
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``(2) E
XCLUSION
OF
PHOTOTHERAPY
SERV
-
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ICES
.--Such term does not include any phototherapy
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service performed by a licensed medical professional.
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``(c) P
AYMENT OF
T
AX
.--
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