118th Congress · HOUSE BILLBILL

H.R. 9298SWIM Act of 2024

To amend the Internal Revenue Code of 1986 to treat qualified water competency and water safety lesson expenses as medical expenses.

Taxation
Introduced Aug 2, 2024
Last action Aug 2, 2024
Pipeline · Bill → Law
Step 1
Introduced
Aug 2, 2024
Step 2
Referred
Aug 2, 2024
Ways & Means
Step 3
Committee
Step 4
House floor
Step 5
Senate
Step 6
Resolve Changes
Step 7
Signed
SummaryCRS Summary

This bill allows a new tax deduction for qualified water competency and water safety lesson expenses, up to $500 for each taxpayer ($1,000 for married taxpayers filing a joint return). Such expenses include amounts paid to participate in basic water safety and basic swimming instruction or for equipment necessary for such participation  

Provisions · 2 sectionsIntroduced in House
Timeline · 2 actions
Aug 2, 2024
Introduced in House
Aug 2, 2024
Referred to the House Committee on Ways and Means.