SWIM Act of 2024

2024-08-02

Introduced in House

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

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