H.R. 1506 — SWIM Act of 2025

This section expands the definition of medical care under section 213(d)(1) of the Internal Revenue Code to include qualified water competency and water safety lesson expenses (i.e., amounts paid for basic water safety and swimming instruction or necessary equipment, limited to non-competitive lessons and individual equipment items not exceeding $100). The aggregate deduction for such expenses is capped at $500 ($1,000 for joint returns or head of household filers) and applies to taxable years beginning after enactment.