Rep. Greg Steube Introduces Legislation to Make Swimming Lessons Eligible for HSAs & FSAs
WASHINGTON – U.S. Representative Greg Steube (R-Fla.) today introduced The Safe Water Instruction for Minors (SWIM) Act to authorize basic swimming lessons as a qualified expense for Health Savings Accounts (HSAs) and Flexible Savings Accounts (FSAs).
“Every year, Floridians lose friends and loved ones to preventable drownings. Our state has the 4th highest rate of childhood drownings. Learning to swim not only introduces young people to a recreational activity, but also teaches them an invaluable skillset that saves lives. It’s commonsense that our tax laws are adjusted to permit HSAs and FSAs to fund water safety lesson expenses. Swimming is a vital life skill, and water safety lessons are demonstrated to reduce drownings by 88%,” said Rep. Steube. “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.”
Rep. Steube is co-leading this legislation alongside Representatives James Moylan (R-Guam), Deborah Ross (D-N.C.), and Don Davis (D-N.C.).
“As a former swim instructor and lifeguard, I know that everyone should be able to access life-saving, basic swimming courses to stay safe in the water,” said Rep. Ross. “Our bipartisan, common-sense bill will ensure that Americans can use the money they’ve allocated to HSAs and FSAs to afford water safety lessons. The SWIM Act is a simple adjustment to the tax code that will save lives, and I’m proud to co-sponsor it.”
“I am proud to reintroduce this important bipartisan legislation with Rep. Steube, Rep. Davis, and Rep. Ross in the 119th Congress,” said Rep. Moylan. “As an island, Guam understands that knowing how to swim can save your life and the lives of others. Allowing families and individuals to use their HSAs on swim lessons and water safety courses is a commonsense approach that may save thousands of lives.”
“We must do everything we can to expand access to swimming lessons to prevent drownings and save lives. Basic water competency swim lessons have been shown to significantly reduce the risk of drowning, making them a crucial life-saving skill,” said Rep. Davis.
The legislation is supported by the Pool and Hot Tub Alliance and the National Drowning Prevention Alliance.
“Learning to swim is not—and should not be—a luxury that only certain families can access,” said Olympic Gold Medalist Rowdy Gaines, the Pool & Hot Tub Alliance’s Vice President of Partnerships & Development. “Drowning is the leading cause of death for children ages 1-4, and we must raise awareness of water safety as a critical aspect of community health. By allowing parents to use HSA or FSA funds for swim lessons through the SWIM Act, we can significantly reduce drowning rates and remove financial barriers that prevent many children from learning this essential life skill.”
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.
Approximately 4,000 fatal and 8,000 nonfatal drownings occur annually in the United States. Drowning is the single leading cause of death for children one to four. Research shows swimming lessons can reduce the risk of both fatal and non-fatal drownings by 88%.
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, is considered “only for the improvement of general health.”
Essential water competency swim skills shouldn’t be broadly categorized with other forms of exercise. These life-saving skills are designed to safely teach children how to enter water, how to resurface, control breathing, float on your back, turning and moving to safety in the water, and how to exit. Adding basic swim skills as a qualified expense allows familes to use pre-tax dollars to prevent water accidents and drownings.
