The SWIM Act (Safe Water Instruction for Minors) was reintroduced to the House of Representatives on February 21, receiving bipartisan support.
H.R. 1506 is a groundbreaking piece of legislation designed to enhance water safety by authorizing basic lifesaving swim lessons as a qualified expense for Health Savings Accounts (HSAs) and Flexible Savings Accounts (FSAs).
The SWIM act is also supported by the Pool and Hot Tub Alliance (PHTA), the trade association representing the swimming pool, hot tub, and spa industry.
The SWIM Act of 2025 is a landmark bill that prioritizes drowning prevention and helps families proactively access lifesaving swim lessons. Both HSAs and FSAs can be used to save for qualified medical expenses, such as smoking cessation programs and medications. With the introduction of H.R. 1506, basic swim skills can be added as a qualified expense and allow the use of pre-tax dollars to prevent drowning accidents.
According to PHTA Vice President of Partnerships and Development, Rowdy Gaines, who leads PHTA’s Step Into Swim drowning prevention initiative, the SWIM Act is a key step toward ensuring wider access to swim lessons for children throughout the nation.
“ Drowning incidents have increased over the past five years, particularly in underserved communities, but it has been proven that participating in swim lessons saves lives,” Gaines said. “Thank you to Rep. Steube and the SWIM Act co-sponsors for supporting water safety through this important, bipartisan piece of legislation.”
Rep. Gregory Steube of Florida said he is interested in familiarizing young people with swimming, because it not only introduces them to a recreational activity, but also teaches them an invaluable skillset that saves lives.
“Swimming is a vital life skill, and water safety lessons are demonstrated to reduce drownings by 88 percent,” Steube said. “By giving Americans more freedom to make decisions with their hard-earned money, Congress can protect America’s youth while reducing costs for working families. It’s commonsense that our tax laws are adjusted to permit HSAs and FSAs to fund water safety lesson expenses.”
The Florida representative cited the state’s drowning statistics.
“Every year, Floridians lose friends and loved ones to preventable drownings,” Steube said. “Our state has the fourth highest rate of childhood drownings. As a former swim instructor and lifeguard, I know that everyone should be able to access lifesaving, basic swimming courses to stay safe in the water.”
The legislation defines qualified water competency and water safety lesson expenses as water safety or swim lessons at a pool, lake or other water facilities, for participation or instruction in water safety or swim lessons, or for equipment used in a program of water competency and water safety.
According to an IRS FAQ, basic swimming lessons are not currently listed as an eligible HSA or FSA expense because they are categorized as exercise for the improvement of general health and, even if recommended by a doctor, are considered “only for the improvement of general health.” But Gaines says learning to swim is about much more than general health.
“Learning to swim is not — and should not be — a luxury that only certain families can access,” Gaines said. “Drowning is the leading cause of death for children ages 1-4, and we must raise awareness of water safety. We can significantly reduce drowning rates and remove financial barriers that prevent many children from learning this essential life skill.”
Support the SWIM Act Show your support of the SWIM Act and urge members of Congress to pass this important legislation. Drowning Prevention Organization, Swim School, Water Safety Advocate, or Other Organization: Join Our Coalition and Sign This Letter.
• PHTA Member: Sign This Support Letter.
• Individual: Use These Support Materials.
https://www.phta.org/advocacy/federal-advocacy/swim-act/swim-act-sign-on-letter-for-organizations/ https://www.phta.org/advocacy/federal-advocacy/swim-act/swim-act-sign-on-letter-for-organizations/ https://www.phta.org/advocacy/federal-advocacy/swim-act/swim-act-sign-on-letter-for-phta-members/ https://www.phta.org/advocacy/federal-advocacy/swim-act/swim-act-sign-on-letter-for-phta-members/ https://www.phta.org/advocacy/federal-advocacy/swim-act/support-the-swim-act/ https://www.phta.org/advocacy/federal-advocacy/swim-act/support-the-swim-act/
