Bills · 2025-2026 Regular Session
Relating to: refundable individual income tax credit for premarital counseling and making an appropriation.
Income tax — Credit Marriage Maternal and infant care
- Introduced, stopped here
- Passes Senate, not reached
- Passes Assembly, not reached
- Governor signs, not reached
- Law, not reached
Unfamiliar terms? Glossary
What this bill does
Plain-language analysis by the nonpartisan Legislative Reference Bureau
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.
Sponsors
Registered lobbying interests · 1
Organizations that registered lobbying activity on this bill with the Wisconsin Ethics Commission. Registration means interest, not a position for or against. Official record