Sponsors (5)
The bill would lower costs for tanning salons and their customers by repealing the indoor-tanning excise tax, but it would reduce federal revenue and remove a price-based deterrent to indoor tanning that may modestly increase health risks.
Owners of tanning salons and customers: repeal of the federal indoor-tanning excise tax removes the tax burden on salons and will likely lower prices paid by customers.
Taxpayers and small-business owners: the bill title ('Tanning Tax Repeal Act of 2025') makes the legislative intent clear and signals to the public and stakeholders what change is being pursued.
Taxpayers and the federal budget: repealing the excise tax will reduce federal revenue, which could modestly increase deficits or require cuts to programs funded by those receipts.
Consumers (regular indoor tanners): removing the tax eliminates a price disincentive and could increase indoor tanning, raising population-level skin cancer risks.
Taxpayers: the bill's name alone does not change law—titling the bill could create public expectations before any substantive repeal is enacted.
Based on analysis of 2 sections of legislative text.
Repeals the federal excise tax on indoor tanning services for services performed after enactment.
Official title: Amend the Internal Revenue Code of 1986 to repeal the excise tax on indoor tanning services.
Introduced May 22, 2025 by Rand Paul · Last progress May 22, 2025
Repeals the federal excise tax on indoor tanning services by removing chapter 49 from Subtitle D of the Internal Revenue Code. The repeal applies to indoor tanning services performed after the date the law takes effect, eliminating the federal excise tax immediately for future services.