Bill Details
HR.1506 - 119th Congress
Status
Latest action
2025-02-21 - Referred to the House Committee on Ways and Means.
Introduced Date
2025-02-21
Policy Area
Taxation
Committees
View committees (1)
Cosponsors
6
0
0
AI Summary This summary was generated by AI from the bill text. AI can get information wrong.
This bill would let people count the cost of basic swimming and water safety lessons, and some needed equipment, as medical expenses for tax purposes. That means eligible families could use these costs when figuring out certain medical deductions on their federal taxes. The bill sets dollar limits on how much can be counted each year, and it applies only to lessons focused on safety and basic swimming, not competitive swim training.
- It would cover money paid for basic water safety and swimming instruction, plus equipment needed for those lessons.
- The total amount that could be treated as a medical expense would be capped at $500 per taxpayer each year, or $1,000 for joint returns and heads of household.
- Only lessons focused on water safety and basic swimming would qualify. Competitive swimming or training lessons would not count.
- For any single piece of equipment, only up to $100 could be counted.
Official Summaries
No summaries available
Current Full Text
[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1506 Introduced in House (IH)]
<DOC>
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.
_______________________________________________________________________
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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