A bill for an act creating a premarital counseling tax credit available against the individual income tax, and including retroactive applicability provisions.

This bill proposes a tax credit for individuals who participate in premarital counseling before getting married. The credit would reduce the amount of individual income tax owed, making it more affordable for couples to seek counseling. Additionally, the bill includes provisions that would allow this tax credit to apply retroactively.

Supporters of this bill argue that it encourages couples to invest in their relationships by seeking premarital counseling, which can lead to healthier marriages. They believe this tax credit will alleviate financial burdens and promote stability in families, ultimately benefiting society as a whole.

Critics of the bill may argue that it represents an unnecessary government intervention in personal relationships and that tax credits should focus on broader economic issues. They could also express concern that the funding for this tax credit might divert resources from other essential services or programs.