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AB660: Bill Text
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2025 - 2026 LEGISLATURE
LRB-4886/1
JK:skw
2025 ASSEMBLY BILL 660
November 19, 2025 - Introduced by Representatives
Goeben
,
Brill
,
Penterman
and
Kreibich
, cosponsored by Senator
Jacque
. Referred to Committee on Ways and Means.
AB660,1,3
1
An Act
to amend
71.10 (4) (i);
to create
20.835 (2) (g) and 71.07 (9h) of the
2
statutes;
relating to:
refundable individual income tax credit for premarital
3
counseling and making an appropriation.
Analysis by the 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.
The people of the state of Wisconsin, represented in senate and assembly, do enact as follows:
AB660,1
1
Section
1
.
20.835 (2) (g) of the statutes is created to read:
AB660,2,3
2
20.835
(2)
(g)
Premarital counseling credit
. A sum sufficient to make the
3
payments under s. 71.07 (9h) (d) 2.
AB660,2
4
Section
2
.
71.07 (9h) of the statutes is created to read:
AB660,2,6
5
71.07
(9h)
Premarital counseling credit
. (a)
Definitions.
In this
6
subsection:
AB660,2,7
7
1. “Claimant” means an individual who files a claim under this subsection.
AB660,2,9
8
2. “Member of the clergy” means a spiritual adviser of any religion, regardless
9
of the adviser’s title.
AB660,2,10
10
3. “Qualified counselor” means any of the following:
AB660,2,13
11
a. A psychologist or a psychiatrist that uses the title “marriage and family
12
therapist,” “marriage and family counselor,” or “professional counselor,” as provided
13
under s. 457.02 (3).
AB660,2,15
14
b. An individual granted a marriage and family therapist license, as provided
15
under s. 457.10.
AB660,2,16
16
c. A member of the clergy.
AB660,2,21
17
(b)
Filing claims
. For taxable years beginning after December 31, 2025, and
18
subject to the limitations provided in this subsection, a claimant may claim as a
19
credit against the tax imposed under s. 71.02 the following amounts, if the claimant
20
and the claimant’s spouse completed a course or program of premarital counseling
21
provided by a qualified counselor before marriage:
AB660,2,23
22
1. If the claimant and the claimant’s spouse file a joint return, one of the
23
following:
AB660,3,2
1
a. For the first taxable year in which the claimant and the claimant’s spouse
2
are married, $600.
AB660,3,4
3
b. For the 2nd taxable year in which the claimant and the claimant’s spouse
4
are married, $300.
AB660,3,6
5
c. For the 3rd taxable year in which the claimant and the claimant’s spouse
6
are married, $100.
AB660,3,8
7
2. If the claimant and the claimant’s spouse file separate returns, one of the
8
following:
AB660,3,10
9
a. For the first taxable year in which the claimant and the claimant’s spouse
10
are married, $300.
AB660,3,12
11
b. For the 2nd taxable year in which the claimant and the claimant’s spouse
12
are married, $150.
AB660,3,14
13
c. For the 3rd taxable year in which the claimant and the claimant’s spouse
14
are married, $50.
AB660,3,18
15
(c)
Limitations
. 1. No credit may be allowed under this subsection unless the
16
claimant submits with the claimant’s return written certification from a qualified
17
counselor that the claimant and the claimant’s spouse completed a course or
18
program of premarital counseling before marriage.
AB660,3,20
19
2. No credit may be allowed under this subsection unless it is claimed within
20
the period under s. 71.75 (2).
AB660,3,23
21
3. No credit may be allowed under this subsection for a taxable year covering
22
a period of less than 12 months, except for a taxable year closed by reason of the
23
death of the claimant.
AB660,4,2
1
4. No credit may be allowed under this subsection for any taxable year in
2
which the claimant and the claimant’s spouse are divorced.
AB660,4,4
3
5. The credit under this subsection cannot be claimed by a part-year resident
4
or a nonresident of this state.
AB660,4,6
5
(d)
Administration
. 1. Subsection (9e) (d), to the extent that it applies to the
6
credit under that subsection, applies to the credit under this subsection.
AB660,4,11
7
2. If the allowable amount of the claim under this subsection exceeds the
8
taxes otherwise due under this chapter or no taxes are due under this chapter, the
9
amount of the claim not used to offset taxes due shall be certified by the department
10
of revenue to the department of administration for payment by check, share draft,
11
or other draft drawn from the appropriation under s. 20.835 (2) (g).
AB660,3
12
Section
3
.
71.10 (4) (i) of the statutes, as affected by
2025 Wisconsin Act 15
,
13
is amended to read:
AB660,4,23
14
71.10
(4)
(i) The total of claim of right credit under s. 71.07 (1), farmland
15
preservation credit under ss. 71.57 to 71.61, farmland preservation credit, 2010 and
16
beyond under s. 71.613, homestead credit under subch. VIII, jobs tax credit under s.
17
71.07 (3q), business development credit under s. 71.07 (3y), research credit under s.
18
71.07 (4k) (e) 2. a., film production services credit under s. 71.07 (5f) (b) 2., veterans
19
and surviving spouses property tax credit under s. 71.07 (6e), enterprise zone jobs
20
credit under s. 71.07 (3w), electronics and information technology manufacturing
21
zone credit under s. 71.07 (3wm), earned income tax credit under s. 71.07 (9e),
22
premarital counseling credit under s. 71.07 (9h),
estimated tax payments under s.
23
71.09, and taxes withheld under subch. X.
AB660,4,24
24
(end)
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