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Standard Summary
Comprehensive overview in 1-2 paragraphs
The SWIM Act of 2025 would change the tax code to allow qualified water competency and water safety lesson expenses to be treated as medical expenses. In practical terms, families could potentially deduct part of the costs for basic water safety and swimming instruction (and related equipment) when itemizing medical expenses on their tax return. The bill establishes specific eligibility rules, a yearly deduction cap, and limits on equipment costs, and it applies to tax years beginning after enactment. The aim appears to be reducing the out-of-pocket cost barrier for children to receive essential water safety training.
Key Points
- 1Adds a new category to medical expenses: qualified water competency and water safety lesson expenses, including basic water safety and swimming instruction and equipment needed for participation.
- 2Annual cap: up to $500 per taxpayer per year, or $1,000 for joint filers or head of household returns.
- 3Eligibility limitations for expenses: deductions apply only to lessons focused on water safety and competency (not competitive swimming or training), and equipment costs for any single item cannot exceed $100.
- 4Relationship to existing medical deduction rules: these expenses would be deductible as medical expenses under Section 213, subject to the general medical expense deduction rules (including the applicable AGI threshold and itemized deduction requirements).
- 5Effective date: the changes apply to taxable years beginning after the enactment of the bill (prospective only).
Impact Areas
Primary group/area affected: Families with children who pay for basic water safety or swimming lessons and related equipment, particularly those who itemize medical expenses on their federal taxes.Secondary group/area affected: Water safety instructors, swimming schools, and equipment suppliers who could see increased demand for the eligible lessons and related items.Additional impacts: Could influence household budgeting for safety-related education, and may affect federal revenue by expanding the scope of deductible medical expenses; also increases tax code complexity for taxpayers calculating medical deductions.
Generated by gpt-5-nano on Nov 19, 2025