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WI AB660
WI AB660Refundable individual income tax credit for premarital counseling and making an appropriation.
summary
Introduced
11/19/2025
11/19/2025
In Committee
11/19/2025
11/19/2025
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 who complete premarital counseling with a qualified counselor before getting married. A "qualified counselor" can be a psychologist, psychiatrist, licensed marriage and family therapist, or a member of the clergy who provides counseling services. The tax credit is structured to provide financial incentives for couples to seek premarital counseling, with declining credit amounts over three years: $600 in the first year of marriage (or $300 per spouse on separate returns), $300 in the second year (or $150 per spouse), and $100 in the third year (or $50 per spouse). To claim the credit, couples must submit written certification from the counselor verifying they completed a premarital counseling course, and the credit cannot be claimed if the couple divorces during the tax year or if they are not full-year Wisconsin residents. The bill takes effect for taxable years beginning after December 31, 2025, and if the credit amount exceeds the taxpayer's tax liability, the excess will be refunded to the couple.
Committee Categories
Budget and Finance
Sponsors (5)
Last Action
Read first time and referred to Committee on Ways and Means (on 11/19/2025)
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/asm/bill/ab660 |
| BillText | https://docs.legis.wisconsin.gov/document/proposaltext/2025/REG/AB660.pdf |
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