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

SB 635 creates a refundable tax credit for married couples who complete premarital counseling before their wedding. It allows couples filing jointly to claim $600 in their first married year, $300 in the second, and $100 in the third, with reduced amounts for separate returns. To qualify, couples must obtain written certification from a licensed therapist, psychiatrist, or clergy member confirming the counseling occurred before marriage. The credit is funded through a new state appropriation and must be claimed within specific time limits after the marriage year.