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SWIM Act of 2025
Last updated: 2/21/2025 · Introduced: 2/21/2025
Author: W. Steube (R-FL)
TL;DR (AI)
- The bill allows taxpayers to deduct qualified water competency and water safety lesson expenses as medical expenses.
- Taxpayers can deduct up to $500 annually for these expenses, or $1,000 for those filing jointly or as heads of household.
- The bill amends the Internal Revenue Code of 1986 to formally recognize these lessons as deductible medical expenses.
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Other Sections
Includes provisions on preamble, short title., and 1 more.
3 sections
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