Lets people count basic water safety and swimming lesson costs—and small amounts of necessary gear—as medical expenses for tax purposes. It adds these costs under the medical expense rules in the tax code with clear dollar limits.

Eligible costs are capped at $500 per person each year ($1,000 total for joint returns or heads of household). Any single equipment item is limited to $100. The change would apply to tax years after enactment and could also make these costs generally eligible for tax‑free reimbursement from HSAs/FSAs/HRAs that follow the same medical expense definition.