Tanning Tax Repeal Act of 2025

Enumerated powers · passes

Congress has explicit authority to levy taxes under Article I, Section 8, Clause 1. Repealing an existing excise tax is a valid exercise of that same power. The bill does not create new federal authority; it removes a federal tax, which is clearly within Congress's enumerated powers.

Bill of Rights · passes

The bill does not implicate any of the first ten amendments. It does not restrict speech, religion, assembly, press, petition, arms, quartering, search and seizure, self-incrimination, due process, takings, trial rights, or cruel and unusual punishment. Repealing a tax on tanning services has no bearing on any enumerated right.

Individual liberty · passes

Repealing a tax reduces government restriction on individual economic activity. Individuals and businesses will retain more of their own property and face less government interference in their choice to provide or use tanning services. This enhances, rather than restricts, individual sovereignty.

Decentralization · passes

The bill passes all four questions. Individuals and families can decide for themselves whether to use tanning services without federal involvement. Local communities and states can regulate or tax tanning services as they see fit. The federal government is not consolidating power; it is withdrawing from a specific tax area, leaving more room for individual and state decision-making.

Due process and takings · passes

The bill does not deprive anyone of life, liberty, or property without due process. It does not take property; it removes a tax, which leaves more property in private hands. There is no procedural or substantive due process concern, and no takings issue under the Fifth Amendment.