The main purpose of this legislation is to eliminate the excise tax that is currently imposed on indoor tanning services. This tax was originally introduced to discourage the use of tanning beds due to health concerns, particularly the increased risk of skin cancer associated with indoor tanning. The key provision of this legislation is the repeal of the excise tax on indoor tanning services. This means that businesses offering indoor tanning will no longer have to charge this tax to their customers, potentially lowering the overall cost of these services.