This document contains final and
temporary regulations that provide guidance on the indoor tanning
services excise tax imposed by the Patient Protection and
Affordable Care Act of 2010. These final and temporary regulations
affect persons that use, provide, or pay for indoor tanning
services. The text of the temporary regulations also serves as the
text of the proposed regulations (REG-112841-10) set forth in the
notice of proposed rulemaking on this subject.
US Code:
26
USC 5000B Name of Law: Indoor Training Services
PL:
Pub.L. 111 - 148 10907 Name of Law: Patient Protection and
Affordable Care Act
Statute at Large: 124
Stat. 119 Name of Statute: Patient Protection and Affordable
Care Act
On behalf of this Federal agency, I certify that
the collection of information encompassed by this request complies
with 5 CFR 1320.9 and the related provisions of 5 CFR
1320.8(b)(3).
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the proposed collection of information, that the certification
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(i) Why the information is being collected;
(ii) Use of information;
(iii) Burden estimate;
(iv) Nature of response (voluntary, required for a
benefit, or mandatory);
(v) Nature and extent of confidentiality; and
(vi) Need to display currently valid OMB control
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these provisions, identify the item by leaving the box unchecked
and explain the reason in the Supporting Statement.