This legislative proposal seeks to amend the Internal Revenue Code of 1986 by classifying certain water competency and water safety lesson expenses as deductible medical expenses. The bill specifically adds "qualified water competency and water safety lesson expenses" to the list of items eligible for medical expense treatment under Section 213(d)(1). Qualified expenses are defined as amounts paid for basic water safety and swimming instruction , including necessary equipment. However, these lessons must focus on general water safety and competency, explicitly excluding those intended for competitive swimming or training. There are also financial limitations, with a maximum deduction of $500 per taxpayer ($1,000 for joint filers or heads of household) and a $100 limit for any single piece of equipment.