SWIM Act of 2025

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1506 Introduced in House (IH)]

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119th CONGRESS
  1st Session
                                H. R. 1506

  To amend the Internal Revenue Code of 1986 to treat qualified water 
    competency and water safety lesson expenses as medical expenses.


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                    IN THE HOUSE OF REPRESENTATIVES

                           February 21, 2025

 Mr. Steube (for himself, Ms. Ross, Mr. Moylan, and Mr. Davis of North 
  Carolina) introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
  To amend the Internal Revenue Code of 1986 to treat qualified water 
    competency and water safety lesson expenses as medical expenses.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Safe Water Instruction for Minors 
Act of 2025'' or the ``SWIM Act of 2025''.

SEC. 2. CERTAIN AMOUNTS PAID FOR WATER COMPETENCY AND LIFE SAVING WATER 
              SAFETY LESSONS.

    (a) In General.--Section 213(d)(1) of the Internal Revenue Code of 
1986 is amended by striking ``or'' at the end of subparagraph (C), by 
striking the period at the end of subparagraph (D) and inserting ``, 
or'', and by inserting after subparagraph (D) the following new 
subparagraph:
                    ``(E) for qualified water competency and water 
                safety lesson expenses.''.
    (b) Qualified Water Competency and Water Safety Lesson Expenses.--
Section 213(d) of the Internal Revenue Code of 1986 is amended by 
adding at the end the following new paragraph:
            ``(12) Qualified water competency and water safety lesson 
        expenses.--
                    ``(A) In general.--The term `qualified water 
                competency and water safety lesson expenses' means 
                amounts paid to participate in basic water safety and 
                basic swimming instruction or for equipment necessary 
                for such participation.
                    ``(B) Overall dollar limitation.--The aggregate 
                amount treated as water competency and water safety 
                expenses with respect to any taxpayer for any taxable 
                year shall not exceed $500 ($1,000 in the case of a 
                joint return or a head of household (as defined in 
                section 2(b)).
                    ``(C) Limitations related to water competency and 
                water safety lessons.--Amounts paid for lessons 
                described in subparagraph (A) shall be treated as 
                qualified expenses only--
                            ``(i) if such lessons are focused on water 
                        safety and competency lessons and are not 
                        intended for competitive swimming or training 
                        lessons, and
                            ``(ii) in the case of amounts paid for any 
                        single item equipment, such amounts do not 
                        exceed $100.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of the enactment of 
this Act.
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