I
119THCONGRESS
1
STSESSION 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
FEBRUARY21, 2025
Mr. S
TEUBE(for himself, Ms. ROSS, Mr. MOYLAN, and Mr. DAVISof North
Carolina) introduced the following bill; which was referred to the Com-
mittee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to treat quali-
fied water competency and water safety lesson expenses
as medical expenses.
Be it enacted by the Senate and House of Representa-1
tives of the United States of America in Congress assembled, 2
SECTION 1. SHORT TITLE. 3
This Act may be cited as the ‘‘Safe Water Instruction 4
for Minors Act of 2025’’ or the ‘‘SWIM Act of 2025’’. 5
SEC. 2. CERTAIN AMOUNTS PAID FOR WATER COMPETENCY 6
AND LIFE SAVING WATER SAFETY LESSONS. 7
(a) I
NGENERAL.—Section 213(d)(1) of the Internal 8
Revenue Code of 1986 is amended by striking ‘‘or’’ at the 9
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•HR 1506 IH
end of subparagraph (C), by striking the period at the end 1
of subparagraph (D) and inserting ‘‘, or’’, and by inserting 2
after subparagraph (D) the following new subparagraph: 3
‘‘(E) for qualified water competency and 4
water safety lesson expenses.’’. 5
(b) Q
UALIFIEDWATERCOMPETENCY AND WATER 6
S
AFETYLESSONEXPENSES.—Section 213(d) of the In-7
ternal Revenue Code of 1986 is amended by adding at the 8
end the following new paragraph: 9
‘‘(12) Q
UALIFIED WATER COMPETENCY AND 10
WATER SAFETY LESSON EXPENSES .— 11
‘‘(A) I
N GENERAL.—The term ‘qualified 12
water competency and water safety lesson ex-13
penses’ means amounts paid to participate in 14
basic water safety and basic swimming instruc-15
tion or for equipment necessary for such par-16
ticipation. 17
‘‘(B) O
VERALL DOLLAR LIMITATION .—The 18
aggregate amount treated as water competency 19
and water safety expenses with respect to any 20
taxpayer for any taxable year shall not exceed 21
$500 ($1,000 in the case of a joint return or 22
a head of household (as defined in section 23
2(b)). 24
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‘‘(C) LIMITATIONS RELATED TO WATER 1
COMPETENCY AND WATER SAFETY LESSONS .— 2
Amounts paid for lessons described in subpara-3
graph (A) shall be treated as qualified expenses 4
only— 5
‘‘(i) if such lessons are focused on 6
water safety and competency lessons and 7
are not intended for competitive swimming 8
or training lessons, and 9
‘‘(ii) in the case of amounts paid for 10
any single item equipment, such amounts 11
do not exceed $100.’’. 12
(c) E
FFECTIVEDATE.—The amendments made by 13
this section shall apply to taxable years beginning after 14
the date of the enactment of this Act. 15
Æ
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