HR1506-119

What This Bill Does

The SWIM Act of 2025 amends Internal Revenue Code section 213(d) so certain water competency and lifesaving water safety lessons count as medical care expenses. Qualified expenses include amounts paid for basic water safety and basic swimming instruction and equipment necessary for participation, subject to an annual cap of $500 per taxpayer or $1,000 for joint returns and heads of household. Lessons qualify only if focused on water safety and competency rather than competitive swimming or training. The bill uses the medical-expense tax framework to reduce after-tax costs for basic drowning-prevention education.

Who Benefits and How

Families paying for swim lessons benefit because basic water safety instruction can count toward medical expense treatment. Children learning water safety benefit if the tax treatment makes basic lessons more affordable. Swimming instructors benefit from increased demand for qualifying basic water competency classes. Drowning prevention organizations benefit from a federal tax incentive aligned with lifesaving water safety education.

Who Bears the Burden and How

The Internal Revenue Service must administer a new category of qualified medical expenses and the $500 or $1,000 caps. Taxpayers claiming the expense must document that lessons are basic water safety rather than competitive training. Federal taxpayers bear the revenue cost of allowing the additional medical-expense treatment. Swim schools must distinguish qualifying safety instruction from nonqualifying competitive programs.

Key Provisions

• Amends section 213(d) to include qualified water competency and water safety lesson expenses.
• Provides annual caps of $500 for most taxpayers and $1,000 for joint returns or heads of household.
• Requires lessons to focus on basic water safety and competency rather than competitive swimming.
• Includes necessary equipment for participation as a qualified expense.