119-hr1506

[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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