US Laws - Affordable Health Care Act (HR3950F)
TITLE X--STRENGTHENING QUALITY, AFFORDABLE HEALTH CARE FOR ALL AMERICANS
Subtitle H--Provisions Relating to Title IX

SEC. 10907. EXCISE TAX ON INDOOR TANNING SERVICES IN LIEU OF ELECTIVE COSMETIC MEDICAL PROCEDURES. (14347)(1-click HTML)

(a) In General- The provisions of, and amendments made by, section 9017 of this Act are hereby deemed null, void, and of no effect. (14348)

(b) Excise Tax on Indoor Tanning Services- Subtitle D of the Internal Revenue Code of 1986, as amended by this Act, is amended by adding at the end the following new chapter: (14349)

CHAPTER 49--COSMETIC SERVICES (14350)

"Sec. 5000B. Imposition of tax on indoor tanning services. (14351)

SEC. 5000B. IMPOSITION OF TAX ON INDOOR TANNING SERVICES. (14352)

"(a) In General- There is hereby imposed on any indoor tanning service a tax equal to 10 percent of the amount paid for such service (determined without regard to this section), whether paid by insurance or otherwise. (14353)

"(b) Indoor Tanning Service- For purposes of this section-- (14354)

"(1) IN GENERAL- The term "indoor tanning service" means a service employing any electronic product designed to incorporate 1 or more ultraviolet lamps and intended for the irradiation of an individual by ultraviolet radiation, with wavelengths in air between 200 and 400 nanometers, to induce skin tanning. (14355)

"(2) EXCLUSION OF PHOTOTHERAPY SERVICES- Such term does not include any phototherapy service performed by a licensed medical professional. (14356)

"(c) Payment of Tax- (14357)

"(1) IN GENERAL- The tax imposed by this section shall be paid by the individual on whom the service is performed. (14358)

"(2) COLLECTION- Every person receiving a payment for services on which a tax is imposed under subsection (a) shall collect the amount of the tax from the individual on whom the service is performed and remit such tax quarterly to the Secretary at such time and in such manner as provided by the Secretary. (14359)

"(3) SECONDARY LIABILITY- Where any tax imposed by subsection (a) is not paid at the time payments for indoor tanning services are made, then to the extent that such tax is not collected, such tax shall be paid by the person who performs the service.". (14360)

(c) Clerical Amendment- The table of chapter for subtitle D of the Internal Revenue Code of 1986, as amended by this Act, is amended by inserting after the item relating to chapter 48 the following new item: (14361)

Chapter 49--Cosmetic Services". (14362)

(d) Effective Date- The amendments made by this section shall apply to services performed on or after July 1, 2010. (14363)

  

Our Mission
Objective

Our mission is to provide citizens free access to the laws and codes of their state utilizing a unique search engine that matches clients with qualified legal professionals who can help with specific issues.

Our goal is to do this in a manner that promotes open government and freedom of information, while providing attorneys with valuable tools to connect with qualified prospects in need of professional services.

Ignorance Is No Excuse
Your Right To Know The Law

All citizens have a right to have access to the laws that govern them. Citizen awareness and participation in government is fundamental to ensuring a sound democracy.

Although unfettered access to the law is a fundamental right to all citizens, there is no substitute for experienced legal counsel.

We do not recommend self-representation. We do, however, recognize that in an age where people routinely research legal matters online using everything from a smartphone to their xbox, both attorneys and clients alike can benefit from this resource.