Assembly Bill 660 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, each 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 provisions for the administration of the credit, requiring written certification from a qualified counselor to be submitted with the tax return. Additionally, it amends existing law to include the premarital counseling credit in the list of credits that can be claimed. Specifically, it inserts the premarital counseling credit under section 71.07 (9h) into the list of credits in section 71.10 (4) (i). The bill aims to encourage couples to seek premarital counseling, potentially leading to stronger marriages and reduced divorce rates.