Sponsor and advocate for legislation to repeal the 10 percent tax on indoor tanning services established by the Affordable Care Act.

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.

Rand Paul reintroduced a bill that would repeal the federal 10 percent tax on indoor tanning services.

Dr. Rand Paul Reintroduces Bill to Repeal Job-Killing ‘Tan Tax’ - Senator Rand Paul
primary · press_release · model gpt-4.1

"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."

Paul publicly stated in 2025 that he reintroduced legislation to eliminate the 10% indoor tanning tax, showing continued advocacy for repeal.

partial unknown A for effort

Dr. Rand Paul Reintroduces Bill to Repeal Job-Killing ‘Tan Tax’ - Senator Rand Paul
primary · model gpt-5.4-mini · confidence 98%

"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."

Paul formally sponsored a 2025 Senate bill to repeal the indoor tanning tax, but it was only introduced and referred to committee.

partial unknown A for effort

Congress.gov: S.1865 - Tanning Tax Repeal Act of 2025
secondary · model gpt-5.4-mini · confidence 99%

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."

Paul sponsored an earlier Senate repeal bill in 2023, but it did not advance beyond referral.

partial unknown A for effort

Congress.gov: S.1937 - Tanning Tax Repeal Act of 2023
secondary · model gpt-5.4-mini · confidence 99%

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."

Paul had already introduced a repeal bill in 2018, confirming a repeated pattern of sponsorship and advocacy.

partial unknown A for effort

Congress.gov: S.2600 - Tanning Tax Repeal Act of 2018
secondary · model gpt-5.4-mini · confidence 99%

"Many businesses offering indoor tanning services are required to collect a 10 percent excise tax on the indoor tanning services they provide."

IRS current guidance shows the 10% indoor tanning tax remains in force, so the repeal goal has not been achieved.

never unknown

IRS: Indoor tanning services tax center
secondary · model gpt-5.4-mini · confidence 99%

"Amounts paid for tanning services are subject to a 10 percent excise tax under the Affordable Care Act."

The IRS explicitly states the tax is still applied under the Affordable Care Act, reinforcing that the repeal was not enacted.

never unknown

IRS: Excise tax on indoor tanning services frequently asked questions
secondary · model gpt-5.4-mini · confidence 99%