The SWIM Act of 2025 allows taxpayers to deduct water competency and safety lesson expenses as medical expenses.
The SWIM Act of 2025 amends the Internal Revenue Code to include qualified water competency and water safety lesson expenses as medical expenses. This applies to expenses for basic water safety and swimming instruction or necessary equipment, provided the lessons are not for competitive swimming or training. The deduction is limited to $500 per year, or $1,000 for joint filers or heads of household. The changes apply to taxable years beginning after the enactment of the Act.
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