Dr. Rand Paul ... reintroduced the Tan Tax Repeal Act, legislation to eliminate the burdensome 10 percent tax on indoor tanning services—a relic of the disastrous Affordable Care Act.
Sponsor and advocate for legislation to repeal the 10 percent tax on indoor tanning services established by the Affordable Care Act.
Occurrences
Evidence
"U.S. Senator Rand Paul (R-KY) reintroduced the Tan Tax Repeal Act, legislation to eliminate the burdensome 10 percent tax on indoor tanning services."
"Mr. Paul introduced the following bill... To amend the Internal Revenue Code of 1986 to repeal the excise tax on indoor tanning services." Latest Action: "Read twice and referred to the Committee on Finance."
Sponsor: "Sen. Paul, Rand [R-KY] (Introduced 06/13/2023)" ... "This bill repeals the excise tax on indoor tanning services." Latest Action: "Read twice and referred to the Committee on Finance."
Sponsor: "Sen. Paul, Rand [R-KY] (Introduced 03/22/2018)" ... "This bill amends the Internal Revenue Code to repeal the 10% excise tax on indoor tanning services."
"Many businesses offering indoor tanning services are required to collect a 10 percent excise tax on the indoor tanning services they provide."
"Amounts paid for tanning services are subject to a 10 percent excise tax under the Affordable Care Act."
Paul announced that he reintroduced the Tan Tax Repeal Act to eliminate the 10 percent indoor tanning tax and said he has long called for repeal.
Congress.gov lists Rand Paul as sponsor of S.1865, introduced on 2025-05-22 and referred to Senate Finance, with the bill still marked Introduced.
Assessments
The promise was to sponsor and advocate for repeal legislation, not to guarantee that repeal would be enacted. Rand Paul fulfilled that process promise by formally sponsoring repeal bills, including S.1937 in 2023 and S.1865 in 2025, both aimed at eliminating the 10 percent indoor tanning tax, and by publicly urging repeal in official statements. The tax itself remained in force, so he did not achieve the broader policy result, but he did carry out the specific promised action of sponsoring and advocating repeal legislation during his Senate term.
The promised action was to sponsor and advocate for legislation to repeal the ACA's 10 percent indoor tanning tax, not necessarily to secure enactment of the repeal. Rand Paul repeatedly sponsored Tanning Tax Repeal Act bills, including S.2600 in 2018, S.1937 in 2023, and S.1865 in 2025, and publicly advocated for repeal. The underlying tax appears to remain in force, so the repeal outcome itself was not achieved, but the specific campaign promise to sponsor and advocate for repeal legislation was fulfilled while he was serving as U.S. Senator.