WI AB660

Creates a refundable individual income tax credit for married couples who complete premarital counseling from a qualified counselor before marriage, effective for taxable years beginning after December 31, 2025

Credit amounts for joint filers: $600 in the first year of marriage, $300 in the second year, and $100 in the third year (half amounts for separate filers)

Qualified counselors include licensed marriage and family therapists, psychologists or psychiatrists using marriage/family counseling titles, and members of the clergy

Requires written certification from the counselor to claim the credit; credit is unavailable in any year the couple is divorced

Credit is fully refundable, meaning taxpayers receive payment for any amount exceeding their tax liability