Legislation has been introduced to qualify swimming lessons as a medical expense covered by flexible spending and health savings accounts.
H.R. 9298 by W. Gregory Steube (R-FL-17), known as the “Safe Water Instruction for Minors Act of 2024” or the “SWIM Act of 2024,” would do this by changing the Internal Revenue Code of 1986.
If passed, it will allow this accommodation to be made for water competency and water safety lessons, which it defines as basic water safety and basic swimming instruction or equipment necessary for such participation.
It would allow up to $500, or $1,000 in the case of a joint return or head of household. Amounts for equipment cannot exceed $100, and the allowance does not apply to instruction related to competitive swimming.
The Pool & Hot Tub Alliance and the Florida Swimming Pool Association support the bill.
“It aligns with our mission to enhance water safety and prevent drownings,” said Justin Wiley, PHTA’s vice president of government relations, standards and codes. “The act ... makes it financially easier for families to access these lifesaving skills. This initiative is especially important as it addresses the increasing number of drownings, particularly
in minority and low-income communities most in need.”
The organization sees it as a net positive for the industry as well.
“It encourages a culture of water safety and education, which leads to a reduction in drowning incidents,” Wiley said. “By addressing financial barriers to swim education, the industry can reach a broader audience, including underserved communities, thereby expanding market reach.”
