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”.
Safe Water Instruction for Minors Act of 2025
A BILL
To amend the Internal Revenue Code of 1986 to treat qualified water competency and water safety lesson expenses as medical expenses.
Sec. 2 Certain amounts paid for water competency and life saving water safety lessons
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.”
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.”
Effective date— The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.