H.R. 9298 · 118th Congress

Safe Water Instruction for Minors Act of 2024

Stage
In committee
Sponsor
W. Steube
Introduced
2024-08-02
Latest action
2024-08-02 · Introduced in House

Summary

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