To amend the Internal Revenue Code of 1986 to treat qualified water competency and water safety lesson expenses as medical expenses.
Safe Water Instruction for Minors Act of 2024 or the SWIM Act of 2024
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
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
checking server…
Ask anything about this bill. The AI reads the full text to answer.
Enter to send · Shift+Enter for new line