Bill · H.R. 1506· House(119-HR-1506)
SWIM Act of 2025
- Introduced
- 2/21/2025
- Last activity
- 2/21/2025 — Referred to the House Committee on Ways and Means.
- Sponsored by
- W. Steube
- Cosponsors
- - 1 - 6
- Introduced
- In Committee
What this bill would do
The SWIM Act of 2025 aims to amend the Internal Revenue Code of 1986. This change would allow certain water competency and water safety lesson expenses to be treated as medical expenses. These expenses include basic water safety, basic swimming instruction, and necessary equipment. The bill sets specific limits on the dollar amounts that can be claimed. These changes would apply to taxable years beginning after the act is enacted.
Yes· 3 of 10
Would children be better off under this?+3
The bill promotes water safety, which is highly beneficial for children's safety.
Would middle-income households be better off under this?+2
The bill allows for new deductions that can reduce taxable income for families.
Does this cut taxes for middle-income families?+2
The bill allows for new medical expense deductions that can lower the taxable income of middle-class families.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
-
Treatment of expenses as medical expenses: This allows amounts paid for basic water safety and basic swimming instruction, or the equipment needed for it, to be treated as medical expenses under Section 213(d) of the Internal Revenue Code of 1986.
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Equipment coverage: The bill allows for the inclusion of equipment necessary for participation in water safety and swimming instruction under Section 2(b)(2)(A).
Potential Negative Impacts for People
-
Dollar limitations on expenses: Taxpayers are limited in how much they can claim, as the aggregate amount cannot exceed $500 for individuals or $1,000 for joint returns or heads of household under Section 2(b)(2)(B).
-
Restrictions on lesson types: Expenses are only considered qualified if the lessons are focused on water safety and competency and are not intended for competitive swimming or training under Section 2(b)(2)(C)(i).
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Single item equipment cap: There is a limit on equipment costs, where any single item of equipment cannot exceed $100 to be considered a qualified expense under Section 2(b)(2)(C)(ii).
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Hover a score for the reason it gave.
- Demographic And Interest Groups
- Good For Children+3Good For Middle Class Households+2Good For High Income Households+1Good For Low Income Households+1Good For Middle Aged+1Good For Retirees+1Good For Seniors+1Good For Students+1Good For Young Adults+1
- Economy And Finance
- Reduces Middle Class Taxes+2
- 5/4/2026
- 1 Cosponsor added.
- 4/27/2026
- 1 Cosponsor added.
- 11/12/2025
- 1 Cosponsor added.
- 9/15/2025
- 1 Cosponsor added.
- 2/21/2025
- Referred to the House Committee on Ways and Means.
- 3 Cosponsors added.
- Introduced in House
Donald DavisDemocrat · North Carolina
James MoylanRepublican · Guam
Donald NorcrossDemocrat · New Jersey
Deborah RossDemocrat · North Carolina
Eugene VindmanDemocrat · Virginia
Nikema WilliamsDemocrat · Georgia
Debbie Wasserman SchultzDemocrat · Florida