HR 1506
SWIM Act of 2025
Jurisdiction
US Congress
Session
119th Congress (2025-2026)
Last updated at
Jun 14, 2026, 3:10 AM
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- Passed House
- Passed Senate
- To President
- Became Law
Bill overview
This bill, the SWIM Act of 2025, aims to allow taxpayers to deduct certain expenses related to water safety and competency lessons for minors as medical expenses. Specifically, it amends the Internal Revenue Code to include ‘qualified water competency and water safety lesson expenses’ under the existing medical expense deduction. These expenses would be capped at $500 for individuals and $1,000 for joint returns, and the bill outlines specific requirements for what qualifies as a ‘qualified’ lesson.
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