H.R.1506 - Safe Water Instruction for Minors Act of 2025; SWIM Act of 2025 (119th Congress)
Summary
H.R. 1506, the SWIM Act of 2025, proposes amending the Internal Revenue Code of 1986 to allow qualified water competency and water safety lesson expenses to be treated as medical expenses. This would enable taxpayers to deduct up to $500 ($1,000 for joint returns or heads of household) for such expenses. The bill specifies that the lessons must focus on water safety and competency, not competitive swimming, and limits equipment deductions to $100 per item.
Expected Effects
If enacted, the SWIM Act would effectively reduce the taxable income for families who invest in water safety lessons for their children. This could incentivize more families to enroll their children in such programs. The change would apply to taxable years beginning after the date of enactment.
Potential Benefits
- Potential reduction in drowning incidents among children.
- Financial relief for families who prioritize water safety.
- Encouragement of water safety education and awareness.
- May create more demand for swimming instructors and related businesses.
- Could improve overall public health by promoting swimming as a form of exercise.
Potential Disadvantages
- Potential for increased tax complexity and administrative burden.
- Limited financial impact due to the $500/$1000 cap.
- May disproportionately benefit higher-income families who are more likely to afford these lessons even without the tax deduction.
- Potential for misuse or fraudulent claims related to water safety expenses.
- Revenue loss for the government due to increased medical expense deductions.
Most Disadvantaged Areas:
Constitutional Alignment
The bill aligns with the general welfare clause of the Constitution, as it aims to promote the health and safety of children. Specifically, the preamble states the purpose to "promote the general Welfare". The power to tax and spend for the general welfare is granted to Congress under Article I, Section 8. The bill does not appear to infringe upon any specific constitutional rights or limitations.
Impact Assessment: Things You Care About ⓘ
This action has been evaluated across 19 key areas that matter to you. Scores range from 1 (highly disadvantageous) to 5 (highly beneficial).