Relating to: refundable individual income tax credit for premarital counseling and making an appropriation.

AB 660 creates a refundable tax credit for married couples who complete premarital counseling before marriage. It provides up to $600 annually for joint filers (reducing to $300 in year two and $100 in year three) or $300 for separate filers (reducing to $150 and $50), with the credit tied to the couple's first three years of marriage. To claim the credit, couples must submit written certification from a qualified counselor (including licensed therapists, psychologists, or clergy) verifying premarital counseling was completed before marriage. The credit is refundable, meaning it can be paid even if no tax is owed, and cannot be claimed by divorced couples, nonresidents, or those filing for partial tax years.