SWIM Act of 2025

HR 1506, the SWIM Act of 2025, creates a new tax deduction for basic water safety and swimming instruction. It allows taxpayers to deduct up to $500 annually (or $1,000 for joint returns or heads of household) for qualified water competency and safety lessons, including necessary equipment costing no more than $100 per item. The bill specifically defines eligible expenses as those for basic swimming instruction focused on safety - not competitive training - and requires lessons to meet this safety criterion. This change applies to tax years beginning after the bill's enactment.