HR 1506 Re-checks Congress.gov for new actions and updates the bill's status, and fills in any sponsors, committees, or related bills that are missing. It does not re-pull sponsors/cosponsors/committees/related — those rarely change — and it skips all work if nothing has changed upstream, so it's cheap to click.
To amend the Internal Revenue Code of 1986 to treat qualified water competency and water safety lesson expenses as medical expenses.
Summary
This bill amends the federal tax code to allow taxpayers to deduct expenses for basic water safety and swimming instruction as medical expenses. The deductible expenses include amounts paid for lessons and equipment necessary for water safety training, but exclude competitive swimming or training lessons. The annual deduction is limited to $500 per taxpayer, or $1,000 for joint returns or heads of household, with individual equipment expenses capped at $100. The bill takes effect for tax years beginning after its enactment.
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Sponsor (1)
7 cosponsors
Money behind the sponsor
Top reported contributors to W. Gregory Steube’s campaign committee (2024 cycle) — who funds the bill’s sponsor, not a claim about this bill. Data from FEC.
- CHENEY BROTHERS $7,800
- NEXTGEN MANAGEMENT $6,600
- STEPHENS, INC. $6,600
- NEPTUNE WELLNESS SOLUTIONS $6,600
- COOLTODAY $6,600
Organizations whose employees gave the most — itemized individual contributions grouped by the donor’s reported employer (FEC Schedule A). Full finance for W. Gregory Steube → · Outside spending →
Actions (2)
- Feb 21, 2025 Referred to the House Committee on Ways and Means. · house
- Feb 21, 2025 Introduced in House
Similar bills (6)
Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.
Text versions (1)
Bills are re-published as they move (Introduced → Reported → Engrossed → Enrolled …). Each stage below is a separate text; pick two to see what changed. Data from Congress.gov.
Full text
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. <all>
Comments