# 119-hr-1506: SWIM Act of 2025

119-hr-1506, SWIM Act of 2025, is a 119th Congress bill sponsored by Rep. Steube, W. Gregory [R-FL-17] (R-FL); status introduced; PRIA reads it as touching household money (as of 2026-09-21).

- Canonical: https://policyrisk.com/legislation/119-hr-1506
- As of: 2026-09-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-1506
- Congress: 119
- Title: SWIM Act of 2025
- Status: introduced
- Introduced: 2025-02-21
- Sponsor: Rep. Steube, W. Gregory [R-FL-17] (R-FL)
- Cosponsors: 7
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-09-21

## Summary

**Treats basic water safety and swimming instruction costs as deductible medical expenses.** This bill would let taxpayers claim certain water competency and water safety lesson costs and necessary equipment as medical expenses under section 213 of the tax code. - Families and caregivers: Can deduct fees for basic water safety and basic swimming instruction for household members. The deduction is limited to $500 per taxpayer per year or $1,000 on a joint return or for head of household. - Itemizers and individual taxpayers: Lesson fees and equipment needed to participate may count as medical expenses when itemizing. No single item of equipment can exceed $100. - Program scope and timing: Lessons must focus on water safety and competency and not on competitive swimming or training. The change would apply to taxable years beginning after the date of enactment.

## Cosponsors (7)

- Rep. Ross, Deborah K. [D-NC-2] (D-NC), 2025-02-21T00:00:00.000Z
- Del. Moylan, James C. [R-GU-At Large] (R-GU), 2025-02-21T00:00:00.000Z
- Rep. Davis, Donald G. [D-NC-1] (D-NC), 2025-02-21T00:00:00.000Z
- Rep. Vindman, Eugene Simon [D-VA-7] (D-VA), 2025-09-15T00:00:00.000Z
- Rep. Norcross, Donald [D-NJ-1] (D-NJ), 2025-11-12T00:00:00.000Z
- Rep. Wasserman Schultz, Debbie [D-FL-25] (D-FL), 2026-04-27T00:00:00.000Z
- Rep. Williams, Nikema [D-GA-5] (D-GA), 2026-05-04T00:00:00.000Z

## Provisions PRIA read

- Tax break for swim safety lessons: benefit, high. If enacted, you could deduct some costs for basic water safety and basic swim lessons as medical expenses. The cap would be $500 per taxpayer each year, or $1,000 for a joint return or a head of household. Each single piece of equipment would be limited to $100 for the deduction. Lessons must focus…

## Related bills

- 119-hr-4206: CONNECT for Health Act of 2025
- 119-hr-842: Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage Act
- 119-hr-2048: Metastatic Breast Cancer Access to Care Act
- 119-hr-4669: FEMA Act of 2025
- 119-hr-1262: Mikaela Naylon Give Kids a Chance Act
- 119-hr-5509: Safe Step Act

## Sources
- [119-hr-1506 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/1506)

## Related
- [119-hr-4206: CONNECT for Health Act of 2025](https://policyrisk.com/legislation/119-hr-4206)
- [119-hr-842: Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage A…](https://policyrisk.com/legislation/119-hr-842)
- [119-hr-2048: Metastatic Breast Cancer Access to Care Act](https://policyrisk.com/legislation/119-hr-2048)
- [119-hr-4669: FEMA Act of 2025](https://policyrisk.com/legislation/119-hr-4669)
- [119-hr-1262: Mikaela Naylon Give Kids a Chance Act](https://policyrisk.com/legislation/119-hr-1262)
- [119-hr-5509: Safe Step Act](https://policyrisk.com/legislation/119-hr-5509)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-1506 (as of 2026-09-21).