Us Congress 2025-2026 Regular Session

Us Congress House Bill HB1506 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	I
2	2	119THCONGRESS
3	3	1
4	4	STSESSION H. R. 1506
5	5	To amend the Internal Revenue Code of 1986 to treat qualified water
6	6	competency and water safety lesson expenses as medical expenses.
7	7	IN THE HOUSE OF REPRESENTATIVES
8	8	FEBRUARY21, 2025
9	9	Mr. S
10	10	TEUBE(for himself, Ms. ROSS, Mr. MOYLAN, and Mr. DAVISof North
11	11	Carolina) introduced the following bill; which was referred to the Com-
12	12	mittee on Ways and Means
13	13	A BILL
14	14	To amend the Internal Revenue Code of 1986 to treat quali-
15	15	fied water competency and water safety lesson expenses
16	16	as medical expenses.
17	17	Be it enacted by the Senate and House of Representa-1
18	18	tives of the United States of America in Congress assembled, 2
19	19	SECTION 1. SHORT TITLE. 3
20	20	This Act may be cited as the ‘‘Safe Water Instruction 4
21	21	for Minors Act of 2025’’ or the ‘‘SWIM Act of 2025’’. 5
22	22	SEC. 2. CERTAIN AMOUNTS PAID FOR WATER COMPETENCY 6
23	23	AND LIFE SAVING WATER SAFETY LESSONS. 7
24	24	(a) I
25	25	NGENERAL.—Section 213(d)(1) of the Internal 8
26	26	Revenue Code of 1986 is amended by striking ‘‘or’’ at the 9
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29	29	•HR 1506 IH
30	30	end of subparagraph (C), by striking the period at the end 1
31	31	of subparagraph (D) and inserting ‘‘, or’’, and by inserting 2
32	32	after subparagraph (D) the following new subparagraph: 3
33	33	‘‘(E) for qualified water competency and 4
34	34	water safety lesson expenses.’’. 5
35	35	(b) Q
36	36	UALIFIEDWATERCOMPETENCY AND WATER 6
37	37	S
38	38	AFETYLESSONEXPENSES.—Section 213(d) of the In-7
39	39	ternal Revenue Code of 1986 is amended by adding at the 8
40	40	end the following new paragraph: 9
41	41	‘‘(12) Q
42	42	UALIFIED WATER COMPETENCY AND 10
43	43	WATER SAFETY LESSON EXPENSES .— 11
44	44	‘‘(A) I
45	45	N GENERAL.—The term ‘qualified 12
46	46	water competency and water safety lesson ex-13
47	47	penses’ means amounts paid to participate in 14
48	48	basic water safety and basic swimming instruc-15
49	49	tion or for equipment necessary for such par-16
50	50	ticipation. 17
51	51	‘‘(B) O
52	52	VERALL DOLLAR LIMITATION .—The 18
53	53	aggregate amount treated as water competency 19
54	54	and water safety expenses with respect to any 20
55	55	taxpayer for any taxable year shall not exceed 21
56	56	$500 ($1,000 in the case of a joint return or 22
57	57	a head of household (as defined in section 23
58	58	2(b)). 24
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61	61	•HR 1506 IH
62	62	‘‘(C) LIMITATIONS RELATED TO WATER 1
63	63	COMPETENCY AND WATER SAFETY LESSONS .— 2
64	64	Amounts paid for lessons described in subpara-3
65	65	graph (A) shall be treated as qualified expenses 4
66	66	only— 5
67	67	‘‘(i) if such lessons are focused on 6
68	68	water safety and competency lessons and 7
69	69	are not intended for competitive swimming 8
70	70	or training lessons, and 9
71	71	‘‘(ii) in the case of amounts paid for 10
72	72	any single item equipment, such amounts 11
73	73	do not exceed $100.’’. 12
74	74	(c) E
75	75	FFECTIVEDATE.—The amendments made by 13
76	76	this section shall apply to taxable years beginning after 14
77	77	the date of the enactment of this Act. 15
78	78	Æ
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