Tax Deduction for Basic Swimming and Water Safety Lessons.
This law creates a new tax deduction, allowing families to treat the costs of basic swimming and water safety instruction as deductible medical expenses. The goal is to make life-saving water competency skills more accessible and affordable for citizens. These changes will apply to taxable years beginning after the date of enactment.
Key points
Expenses for basic water safety and swimming lessons (non-competitive) can now be deducted from taxes as medical expenses.
The maximum deduction is $500 per taxpayer, or $1,000 for joint filers or heads of household.
The deduction also covers necessary equipment, provided the cost of any single item does not exceed $100.
Expired
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