ARRIAGE PRESERVATION PROGRAM

& INCOME TAX CREDIT

House Bill 5468

Sponsor:  Rep. John Stahl

House Bill 5469

Sponsor:  Rep. Lauren Hager

Committee:  Judiciary

Complete to 3-29-04

A SUMMARY OF HOUSE BILLS 5468 AND 5469 AS INTRODUCED 2-5-04

House Bill 5468 would amend the Income Tax Act (MCL 206.269) to provide taxpayers with a nonrefundable credit against the income tax that is equal to the cost paid during the tax year for a qualifying marriage preservation program, up to $50.  A qualifying marriage preservation program would be a marriage program that met the requirements proposed in House Bill 5469.  The credit would be available for tax years that began after December 31, 2002.  The bills are tie-barred to each other.

House Bill 5469 would add a new section to Public Act 128 of 1887 (MCL 551.112), which sets the legal age for marriage and the requirement of a marriage license, to establish criteria for a qualifying marriage preservation program.  The bill would specify that if the parties to a marriage attend and complete a qualifying marriage preservation program, they could claim the income tax credit proposed under House Bill 5468.  The marriage preservation program would have to meet the following criteria:

·              Be designed as a premarital education or counseling program or a relationship education or counseling program for married couples that had as a primary focus skill-building strategies for strengthening or preserving marriages.

·              At a minimum, include programs on conflict management, communication skills, financial matters, and child and parenting responsibilities (if the couple had or planned to have children).

·              Be at least four hours in duration and be conducted by (1) a licensed professional counselor, licensed marriage and family therapist, or licensed psychologist; (2) a registered social worker or certified social worker; (3) a psychiatrist; and/or (4) an official representative of a religious institution or his or her designee.

 

FISCAL IMPACT:

The bill would reduce income tax revenue by less than an estimated $3.0 million on an annual basis.  The fiscal impact would affect General Fund/General Purpose (GF/GP) revenue.

                                                                                           Legislative Analyst:   S. Stutzky

                                                                                                  Fiscal Analyst:   Rebecca Ross

■ This analysis was prepared by nonpartisan House staff for use by House members in their deliberations, and does not constitute an official statement of legislative intent.