Senate Bill 635 proposes the creation of a refundable individual income tax credit for couples who complete premarital counseling with a qualified counselor before marriage. The bill defines a qualified counselor as a licensed marriage and family therapist, a psychologist or psychiatrist using specific titles, or a member of the clergy. Eligible couples can claim a credit of $600 for the first year of marriage, $300 for the second year, and $100 for the third year. If couples file separately, they can claim half of these amounts. The credit is not available in years when the couple is divorced, and if the credit exceeds the tax liability, the taxpayer will receive a refund.

The bill also includes specific administrative provisions and limitations for claiming the credit. Claimants must provide written certification from a qualified counselor confirming the completion of premarital counseling. Additionally, the bill amends existing statutes to include the new premarital counseling credit, ensuring it is accounted for alongside other tax credits. The legislation aims to encourage couples to engage in premarital counseling, potentially leading to stronger marriages and reduced divorce rates.