SWIM Act of 2025

Summary#

This bill would change the Internal Revenue Code to let certain water safety and basic swimming lesson costs be treated as medical expenses. It defines qualified expenses as amounts paid to take basic water safety or basic swimming instruction or to buy equipment needed for those lessons. The bill sets yearly dollar limits and says the lessons must focus on safety and not on competitive training. It would apply to tax years beginning after the law is passed.

What it means for you#

If the bill becomes law, people who pay for basic water safety or swimming instruction, or buy equipment needed for that instruction, could treat those costs as medical expenses under section 213 of the tax code. The bill limits the amount that counts each year and excludes lessons intended for competitive swimming or training. The rule starts for taxable years after the law takes effect.

Expenses#

• Qualified expenses: payments to participate in basic water safety and basic swimming instruction, and equipment necessary for participation.
• Overall yearly limit: $500 per taxpayer; $1,000 for a joint return or for a head of household return.
• Equipment limit: payment for any single equipment item cannot exceed $100 to be treated as a qualified expense.
• Lessons limit: expenses qualify only if lessons focus on water safety and competency and are not intended for competitive swimming or training.
• Effective date: applies to taxable years beginning after the date of enactment.

Proponents' View#

No publicly available information.

Opponents' View#

No publicly available information.