AB 660 — Relating to: refundable individual income tax credit for premarital counseling and making an appropriation.

Summary

An Act to amend 71.10 (4) (i); to create 20.835 (2) (g) and 71.07 (9h) of the statutes;

Bill Text

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The bill creates a refundable tax credit for premarital counseling, thereby adding a new credit category and modifying an existing computation section.

• 20.835 (2)

  Premarital counseling credit. A sum sufficient to make the payments under s. 71.07 (9h) (d) 2.

  This adds a new appropriation for the premarital counseling credit.

• 71.07 (9h)

  PREMARITAL COUNSELING CREDIT . (a) Definitions. In this subsection: 1. “Claimant” means an individual who files a claim under this subsection. 2. “Member of the clergy” means a spiritual adviser of any religion, regardless of the adviser’s title. 3. “Qualified counselor” means any of the following: a. A psychologist or a psychiatrist that uses the title “marriage and family therapist,” “marriage and family counselor,” or “professional counselor,” as provided under s. 457.02 (3). b. An individual granted a marriage and family therapist license, as provided under s. 457.10. c. A member of the clergy. (b) Filing claims. For taxable years beginning after December 31, 2025, and subject to the limitations provided in this subsection, a claimant may claim as a credit against the tax imposed under s. 71.02 the following amounts, if the claimant and the claimant’s spouse completed a course or program of premarital counseling provided by a qualified counselor before marriage: 1. If the claimant and the claimant’s spouse file a joint return, one of the following: a. For the first taxable year in which the claimant and the claimant’s spouse are married, $600. b. For the 2nd taxable year in which the claimant and the claimant’s spouse are married, $300. c. For the 3rd taxable year in which the claimant and the claimant’s spouse are married, $100. 2. If the claimant and the claimant’s spouse file separate returns, one of the following: a. For the first taxable year in which the claimant and the claimant’s spouse are married, $300. b. For the 2nd taxable year in which the claimant and the claimant’s spouse are married, $150. c. For the 3rd taxable year in which the claimant and the claimant’s spouse are married, $50. (c) Limitations. 1. No credit may be allowed under this subsection unless the claimant submits with the claimant’s return written certification from a qualified counselor that the claimant and the claimant’s spouse completed a course or program of premarital counseling before marriage. 2. No credit may be allowed under this subsection unless it is claimed within the period under s. 71.75 (2). 3. No credit may be allowed under this subsection for a taxable year covering a period of less than 12 months, except for a taxable year closed by reason of the death of the claimant. 4. No credit may be allowed under this subsection for any taxable year in which the claimant and the claimant’s spouse are divorced. 5. The credit under this subsection cannot be claimed by a part-year resident or a nonresident of this state. (d) Administration. 1. Subsection (9e) (d), to the extent that it applies to the credit under that subsection, applies to the credit under this subsection. 2. If the allowable amount of the claim under this subsection exceeds the taxes otherwise due under this chapter or no taxes are due under this chapter, the amount of the claim not used to offset taxes due shall be certified by the department of revenue to the department of administration for payment by check, share draft, or other draft drawn from the appropriation under s. 20.835 (2) (g).

  This establishes a new tax credit for premarital counseling for married couples.

• 71.10 (4)(i)

  estimated tax payments under s. 71.09, and taxes withheld under subch. X. → estimated tax payments under s. 71.09, taxes withheld under subch. X, and premarital counseling credit under s. 71.07 (9h),

  This adds the premarital counseling credit into the computation order for tax credits.

Action History

1. March 23, 2026

   Failed to pass pursuant to Senate Joint Resolution 1

2. November 19, 2025

   Read first time and referred to Committee on Ways and Means

3. November 19, 2025

   Introduced by Representatives Goeben, Brill, Penterman and Kreibich; cosponsored by Senator Jacque

Sponsors

• Jacque · Cosponsor
• Joy Goeben · Primary
• Lindee Brill · Cosponsor
• William Penterman · Cosponsor
• Rob Kreibich · Cosponsor

Subjects