SWIM Act of 2025

[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