WI SB635

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 these amounts for separate filers)

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

Requires written certification from the counselor submitted with the tax return; credit cannot be claimed in any year the couple is divorced

Part-year residents and nonresidents of Wisconsin are ineligible to claim the credit