SWIM Act of 2025

Bill Number

H.R. 1506

Origin Chamber

House

Congress

119th Congress, Session 1

Policy Area

Taxation

Status

Introduced

Latest Action

2025-02-21: Referred to the House Committee on Ways and Means.

Last Updated

2026-05-05T08:06:07Z

AI-Generated Summary

Purpose

The Safe Water Instruction for Minors Act of 2025 (SWIM Act of 2025) aims to promote water safety by allowing taxpayers to deduct certain costs related to basic swimming and water safety lessons as medical expenses under the U.S. tax code. This encourages families to invest in lessons that teach children essential skills to prevent drowning, treating these expenses similarly to other health-related costs.

Key Provisions

• Deductible Expenses: Adds a new category to the Internal Revenue Code (Section 213) for "qualified water competency and water safety lesson expenses," which include payments for basic water safety and swimming instruction, as well as necessary equipment (e.g., goggles or flotation devices).
• Annual Limits: Deductions are capped at $500 per taxpayer per year ($1,000 for joint filers or heads of household). For equipment, the cost per single item cannot exceed $100.
• Qualification Requirements: Lessons must focus on water safety and basic competency (e.g., learning to float or swim short distances) and cannot be for competitive swimming or advanced training.
• Effective Date: Applies to tax years beginning after the date the bill is enacted into law.

Significant Changes to Existing Law

• Expands the definition of medical expenses in Internal Revenue Code Section 213(d)(1), which currently allows deductions for unreimbursed costs like doctor visits or prescription drugs (if they exceed 7.5% of adjusted gross income).
• This is the first time basic swimming and water safety lessons are explicitly recognized as deductible medical expenses, broadening the scope beyond traditional healthcare to include preventive safety education.

Potential Impacts

• On Citizens: Families, especially parents of young children, may save on taxes by deducting these costs, making swim lessons more affordable and potentially increasing participation. This could reduce drowning risks, a leading cause of death for children under 5 in the U.S.
• On Government Agencies: The Internal Revenue Service (IRS) will need to update forms, guidance, and auditing processes to handle these new deductions, though the impact is likely minimal due to the low dollar limits.
• On International Relations: No direct impact, as this is a domestic tax policy focused on U.S. taxpayers.

Main Stakeholders Affected

• Families and Taxpayers: Primary beneficiaries, particularly those with children in swim programs; low- and middle-income households may see the most relative benefit from the deductions.
• Swimming Instructors and Organizations: Groups like the Red Cross, YMCA, or local pools could see increased enrollment due to tax incentives.
• IRS and Taxpayers in General: The agency administers the change, while all taxpayers indirectly bear any minor revenue loss through reduced federal tax collections.

Notable Legal, Constitutional, or Political Implications

• Legal: Aligns with existing tax deduction rules for preventive health measures (e.g., exercise programs for certain conditions) but requires IRS regulations to clarify implementation. No challenges to enforceability are anticipated.
• Constitutional: No significant issues; it involves Congress's power to regulate taxation under Article I, Section 8, without infringing on individual rights.
• Political: Represents a bipartisan effort (introduced by Republicans) to address child safety through modest tax relief. It could set a precedent for deducting other educational safety programs (e.g., bike helmet training), but its small scale limits broader fiscal debate. If passed, it promotes public health without major spending.

This summary was generated by AI and may contain inaccuracies. Refer to the official source document for the authoritative text.

Sponsor

Rep. Steube, W. Gregory [R-FL-17]

Cosponsors (7)

Rep. Ross, Deborah K. [D-NC-2], Del. Moylan, James C. [R-GU-At Large], Rep. Davis, Donald G. [D-NC-1], Rep. Vindman, Eugene Simon [D-VA-7], Rep. Norcross, Donald [D-NJ-1], Rep. Wasserman Schultz, Debbie [D-FL-25], Rep. Williams, Nikema [D-GA-5]

Recent Actions

• 2025-02-21: Referred to the House Committee on Ways and Means.
• 2025-02-21: Introduced in House
• 2025-02-21: Introduced in House

Bill Versions

• Safe Water Instruction for Minors Act of 2025 — issued 2025-02-21 — PDF (3 pages)