Congress moves to cut tanning tax, shifting burden to all taxpayers
S. 1865 — Tanning Tax Repeal Act of 2025 · Filed by Rand Paul (R-KY) · 4 cosponsors · Introduced May 22, 2025 · Referred to committee
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What it does
This bill repeals the 10% federal excise tax on indoor tanning services, effective immediately upon enactment. The tax, currently codified in Internal Revenue Code Chapter 49, would be struck entirely, eliminating a revenue source and reducing the cost of tanning services to consumers.
Why we flagged it
The bill's sole operative mechanism is the repeal of an excise tax on a specific commercial service. It is a straightforward tax relief measure benefiting tanning salons and their customers, not a broader public-policy reform.
What the text implies
- Repealing the tax eliminates approximately $100–150 million in annual federal revenue (based on historical collections), increasing the deficit unless offset elsewhere.
- The tax was enacted as part of the Affordable Care Act (2010) as a revenue offset for healthcare expansion; its repeal narrows the ACA's funding base without legislative replacement.
The full analysis lists 3 implications of this text.
Who stands to gain
indoor tanning salons and chains; frequent tanning service users