Bill > HR1506

This bill amends the Internal Revenue Code to allow taxpayers to claim water safety and swimming lesson expenses as medical expenses for tax deduction purposes. Specifically, the bill permits individuals to deduct up to $500 for water competency and water safety lessons per year (or up to $1,000 for joint returns or head of household filers), with certain restrictions. The lessons must focus on basic water safety and swimming instruction, and cannot be competitive swimming or advanced training lessons. Equipment expenses for these lessons are also eligible for deduction, but are limited to $100 for any single item. The provision will apply to taxable years following the date of the bill's enactment. The goal of the SWIM (Safe Water Instruction for Minors) Act of 2025 appears to be making water safety education more financially accessible by providing a tax incentive for parents and guardians to enroll children in basic swimming and water safety courses, which can help prevent drowning and water-related accidents.

Budget and Finance

https://www.congress.gov/bill/119th-congress/house-bill/1506/all-info