SWIM Act of 2025

Bill 119 HR 1506, also known as the "Water Competency and Safety Act," aims to amend the Internal Revenue Code of 1986 to classify qualified water competency and water safety lesson expenses as medical expenses. This means that individuals who incur costs for water safety lessons, such as swimming lessons or CPR training, can potentially deduct these expenses from their taxes as medical expenses.

The bill recognizes the importance of water safety and aims to incentivize individuals to invest in learning essential water competency skills. By treating these expenses as medical expenses, the bill seeks to promote a culture of safety and reduce the number of water-related accidents and fatalities.

If passed, this legislation could have a positive impact on public health by encouraging more individuals to participate in water safety lessons and acquire the necessary skills to prevent accidents and respond effectively in emergency situations. It also highlights the recognition of water competency as a crucial aspect of overall health and well-being. Overall, Bill 119 HR 1506 represents a bipartisan effort to address the issue of water safety and promote the importance of acquiring essential water competency skills.