West Florida News

U.S. Representative Greg Steube (R-Fla.) introduced legislation today to authorize basic swimming lessons as a qualified expense for Health Savings Accounts (HSAs) and Flexible Savings Accounts (FSAs).

“Tragically, we lose Floridians every year to preventable drownings. Florida ranks 4th nationally in children’s drownings. It’s commonsense that our tax laws are adjusted to permit Americans’ HSAs and FSAs to help fund water safety lesson expenses. Swimming is a vital life skill, and water safety lessons are proven to prevent drownings by 88%,” said Rep. Steube. “We should be looking at ways to give Americans better control over their hard-earned HSA and FSA funds. This legislation is one of the ways Congress can give Americans increased options in their spending while providing a more affordable path to a vital life skill.”

The legislation has garnered support from 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 proposed legislation defines qualified water competency and water safety lesson expenses as those incurred for participation or instruction in water safety or swim lessons at pools, lakes, or other water facilities, including equipment used in such programs.

Approximately 4,000 fatal and 8,000 nonfatal drownings occur annually in the United States. Drowning remains the leading cause of death for children aged one to four years old. Research indicates that swimming lessons can reduce the risk of both fatal and non-fatal drownings by 88%.

According to an IRS FAQ, basic swimming lessons are currently not listed as eligible HSA or FSA expenses because they are categorized as exercise for general health improvement purposes—even if recommended by a doctor. Essential water competency skills aim to teach children how to safely enter water, resurface, control breathing, float on their back, turn and move towards safety in the water, and exit safely. Adding basic swim skills as a qualified expense would allow families to use pre-tax dollars toward preventing water accidents and drownings.