The SWIM Act of 2025 (H.R. 1506), a federal bill that would reclassify basic swim lessons as eligible tax-deductible medical expenses, recently gained a new co-sponsor: Virginia Representative Eugene Vindman. His addition brings the total number of co-sponsors to four.
Representative Vindman, a Democrat, joins both Republican and Democratic supporters of the SWIM Act following continued advocacy by the Pool and Hot Tub Alliance (PHTA) and other allied groups working to build bipartisan backing for the measure.
The bill, which seeks to make swimming lessons more affordable and accessible, has a long way to go before becoming law. Still in the early stages of the legislative process, the bill was introduced on February 21 and referred that same day to the House Committee on Ways and Means.
Although a previous version of the legislation, H.R. 9298, did not advance before the prior session ended, the Pool and Hot Tub Alliance still believes the current bill has a good chance of passing. The SWIM Act enjoys bipartisan support, and Republican Representative Gregory Steube, who introduced the bill this session, sits on the first committee to hear it —an advantage that could help it progress.
With drowning rates on the rise, many health and safety experts agree that government action could be a vital part of reducing these tragedies. According to the Centers for Disease Control and Prevention, drowning deaths among children ages 1-4 increased by 28 percent in 2022 compared with 2019.
Federal policy has already proven effective in improving swimming pool safety. The Virginia Graeme Baker Pool and Spa Safety Act — named for a young girl who died in a hot tub drain entrapment — required public pools and spas to install antientrapment drain covers, significantly reducing such fatalities nationwide.
When it comes to drowning, common sense indicates that learning to swim should save lives — and research supports that idea.
A 2009 study published in the Archives of Pediatrics & Adolescent Medicine, titled “Association Between Swimming Lessons and Drowning in Childhood,” found that participation in formal swimming lessons was associated with an 88-percent reduction in drowning risk among children ages 1-4. While the authors noted some data limitations, the finding has been widely cited by drowning prevention advocates.
Any legislation that reduces financial barriers to swim instruction — often the biggest obstacle for families — should therefore be considered an important public health initiative. The SWIM Act aims to do just that.
How the Swim Act Works
According to public records, the SWIM Act (H.R. 1506) would amend the tax code to classify swim lessons as eligible medical expenses under Health Savings Accounts (HSAs) and Flexible Spending Accounts (FSAs).
Its key provisions include: • Allowing families to pay for basic swimming lessons with pre-tax money from their HSAs and FSAs.
• Defining “qualified expenses” to include basic water safety and swimming instruction for children, as well as necessary equipment like goggles.
• Capping the tax deduction at $500 per individual or $1,000 per family.
Who Benefits?
HSAs and FSAs are tax-advantaged accounts designed to help consumers manage healthcare expenses not covered by insurance. HSAs are linked to high-deductible health plans and allow unused funds to roll over from year to year, often with investment options that make them attractive for long-term savings. FSAs, on the other hand, are widely available and provide immediate access to funds, but most require that money be spent within the calendar year.
According to data from Numerator, a global data and market intelligence company, about 37 percent of Americans report having either an
HSA or an FSA. Account holders generally mirror the U.S. workforce and tend to be higher-income, collegeeducated individuals with children.
Because the SWIM Act relies on these accounts, it would primarily help families who already have access to them.
Like most legislation, the SWIM Act is not perfect. Its structure provides limited benefit for lowerincome families, who often face the greatest financial barriers to swim instruction.
But as Winston Churchill once said, “perfection is the enemy of progress.”
That’s part of why proponents of the SWIM act say it is a meaningful step toward broader drowning prevention. They argue that it offers a new way to lower financial barriers for many families while complementing other programs aimed at underserved communities. Supporters describe it as a practical adjustment to the tax code that leverages existing financial tools to promote a proven safety measure.
And Republican supporters in particular have praised the bill’s structure because it promotes personal responsibility and uses existing tax-advantaged accounts rather than creating a new government program.
A key part of the SWIM Act is reclassifying basic swim instruction from general exercise to a life-saving skill. This makes it a legitimate medical expense that can be covered by health-related accounts.
And by recognizing swim instruction as a legitimate medical expense, the bill could eventually open the door for other public health funding for water safety education.
In this way, the SWIM Act could help expand the definition of preventive care, encouraging policymakers to reconsider other essential activities — currently categorized as general wellness — that have clear, evidence-based public health benefits.
At the very least, the SWIM act may force the public to recognize swimming as the life-saving skill that it truly is.
While the legislation may not immediately reach all families in need, it represents a promising first step toward more broad-based health policy and, ultimately, safer communities.
