SWIM Act of 2025

[AI summary unavailable — showing source text] [Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 1506 Introduced in House (IH)] <DOC> 119th CONGRESS 1st Session H. R. 1506 To amend the Internal Revenue Code of 1986 to treat qualified water competency and water safety lesson expenses as medical expenses. _______________________________________________________________________ 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 …