HF 958: Creating a premarital counseling tax credit available against the individual income tax, and including retroactive applicability provisions

What it does

This bill creates a premarital counseling tax credit (credit) available against the individual income tax. The bill defines “premarital counseling” to mean the application of counseling techniques upon prospective spouses in preparation of marriage. The credit is equal to the cost for premarital counseling, not to exceed $500. Any credit in excess of the taxpayer’s liability is not refundable but may be credited to the tax liability for the following tax year. The bill applies retroactively to January 1, 2025, for tax years beginning on or after that date.

Lobbying · 1 for, 0 against

For: Iowa Catholic Conference

In plain words

1. March 13, 2025Filed in the House and sent to the Ways and Means committee