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WI SB635
WI SB635Refundable individual income tax credit for premarital counseling and making an appropriation.
summary
Introduced
11/14/2025
11/14/2025
In Committee
11/14/2025
11/14/2025
Crossed Over
Passed
Dead
Introduced Session
2025-2026 Regular Session
Bill Summary
This bill creates a refundable individual income tax credit for individuals who complete a course or program of premarital counseling provided by a qualified counselor before marriage. The bill defines “qualified counselor” as a psychologist or psychiatrist that uses the title “marriage and family therapist,” “marriage and family counselor,” or “professional counselor”; a licensed marriage and family therapist; or a member of the clergy. Under the bill, an eligible married couple may claim a credit equal to $600 for the first year of marriage, $300 for the second year of marriage, and $100 for the third year of marriage. If the couple file separate tax returns, each individual may claim half of the full amount for each of the three taxable years. The couple may not claim a credit in any year in which the couple is divorced. If in any year the amount of the credit exceeds the amount of the taxpayer’s tax liability, the taxpayer will receive a refund.
AI Summary
This bill creates a refundable individual income tax credit for married couples in Wisconsin who complete premarital counseling with a qualified counselor before getting married. The credit is designed to incentivize couples to seek professional guidance before marriage, with varying credit amounts depending on the year of marriage. For couples filing jointly, the credit is $600 in the first year of marriage, $300 in the second year, and $100 in the third year. Couples filing separately can claim half these amounts. To be eligible, couples must obtain written certification from a qualified counselor, which includes psychologists, psychiatrists, licensed marriage and family therapists, or members of the clergy who provide premarital counseling. The credit is only available for taxable years beginning after December 31, 2025, and cannot be claimed by part-year or non-residents of Wisconsin. Importantly, couples cannot claim the credit in any year they are divorced, and if the credit amount exceeds their tax liability, they will receive the remaining balance as a refund. The bill aims to support and encourage pre-marriage preparation by providing a financial incentive for couples to seek professional counseling.
Committee Categories
Budget and Finance
Sponsors (5)
Last Action
Read first time and referred to Committee on Agriculture and Revenue (on 11/14/2025)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://docs.legis.wisconsin.gov/2025/proposals/reg/sen/bill/sb635 |
| BillText | https://docs.legis.wisconsin.gov/document/proposaltext/2025/REG/SB635.pdf |
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