The SWIM Act of 2025 would allow families to deduct qualified water safety and swimming lesson expenses as medical expenses on their federal income taxes. The bill applies to basic water safety instruction, basic swimming lessons, and necessary equipment for participation, but excludes competitive swimming training. Taxpayers could claim up to $500 per year in such expenses ($1,000 for joint filers or heads of household), with a $100 cap on individual equipment items. The tax benefit would take effect for tax years beginning after the bill's enactment and is intended to make water safety education more affordable for families with children.
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