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People & committees
Rep. Steube, W. Gregory [R-FL-17] · R–FL
Legislative record
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Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Primary sources
Text links open the official source. We also preserved the text version used in the PlainBill explanation below.
No related bills are listed in this snapshot. This does not establish whether the proposal has appeared in earlier Congresses.
Source last updated: Sep 19, 2026. Consult Congress.gov for the current record.
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PlainBill explanation
Based on the full Introduced in House · 2025-02-21 text. This explanation has not received human editorial review. This overview describes the proposal’s major provisions; it does not establish what its real-world effects would be.
The proposed SWIM Act of 2025 would add basic swimming and water-safety instruction, along with necessary equipment, to an existing federal tax-code expense category. It would affect taxpayers paying those costs, subject to annual limits and restrictions on lessons and equipment. The changes would apply to tax years beginning after enactment.
This Act may be cited as the Safe Water Instruction for Minors Act of 2025 or the SWIM Act of 2025.
(E) for qualified water competency and water safety lesson expenses.
The term qualified water competency and water safety lesson expenses means amounts paid to participate in basic water safety and basic swimming instruction or for equipment necessary for such participation.
The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.
Section 2 would add qualifying water-safety and swimming expenses to section 213(d)(1) of the Internal Revenue Code. Qualifying expenses would include payments for basic instruction and equipment necessary to participate.
Section 213(d)(1) of the Internal Revenue Code of 1986 is amended by striking or at the end of subparagraph (C), by striking the period at the end of subparagraph (D) and inserting , or, and by inserting after subparagraph (D) the following new subparagraph: (E) for qualified water competency and water safety lesson expenses.
The term qualified water competency and water safety lesson expenses means amounts paid to participate in basic water safety and basic swimming instruction or for equipment necessary for such participation.
The proposal would cap qualifying expenses at $500 per taxpayer per tax year, increased to $1,000 for a joint return or someone filing as head of household. These limits concern expenses counted under the provision, not the amount of tax savings.
The aggregate amount treated as water competency and water safety expenses with respect to any taxpayer for any taxable year shall not exceed $500 ($1,000 in the case of a joint return or a head of household (as defined in section 2(b)).
Lessons would qualify only if focused on water safety and competency—basic ability in the water—and not intended for competitive swimming or training lessons.
Amounts paid for lessons described in subparagraph (A) shall be treated as qualified expenses only— (i) if such lessons are focused on water safety and competency lessons and are not intended for competitive swimming or training lessons
For any single equipment item, the amount paid could not exceed $100 to qualify. The wording makes this an eligibility condition; it does not say that the first $100 of a more expensive item would qualify.
Amounts paid for lessons described in subparagraph (A) shall be treated as qualified expenses only—
(ii) in the case of amounts paid for any single item equipment, such amounts do not exceed $100.
Although the short title refers to minors, the proposed definition of qualifying expenses does not specify a participant's age.
Safe Water Instruction for Minors Act of 2025
The term qualified water competency and water safety lesson expenses means amounts paid to participate in basic water safety and basic swimming instruction or for equipment necessary for such participation.
The amendments would apply to tax years beginning after enactment, rather than taking effect for a specified calendar year.
The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.
The supplied action snapshot, updated September 19, 2026, records introduction in the House and referral to the House Committee on Ways and Means on February 21, 2025.
Source snapshot updated 2026-09-19T23:31:11Z. 2025-02-21: Referred to the House Committee on Ways and Means. 2025-02-21: Introduced in House
A closer look
Reviewed version: Introduced in House · 2025-02-21. These findings describe provisions and who may benefit; they are not judgments of waste, corruption, or motive.
This review covers the supplied bill text. “None identified” does not rule out provisions in later versions or accompanying reports and disclosures.
Provisions outside the bill’s main subject, or policy changes attached to appropriations.
None identified in the reviewed text
No unrelated provision or policy change attached to appropriations was identified in the complete supplied introduced text. This conclusion does not cover other versions or accompanying materials.
Spending directed to particular recipients or places outside ordinary competitive or formula-based allocation.
None identified in the reviewed text
No congressionally directed spending for a particular recipient or place was identified in the complete supplied introduced text. This conclusion does not establish the absence of earmarks in other versions or accompanying materials.
Narrow exceptions, exemptions, or preferential treatment that warrant a closer look.
None identified in the reviewed text
No materially narrow carve-out, special exemption, or preferential exception was identified in the complete supplied introduced text beyond its generally defined eligibility rules. This conclusion is limited to that version.
Full text preserved for this analysis. Legislative record snapshot: Sep 19, 2026. How PlainBill uses AI