logo image

Newsletter Article

Member Benefit

Tax Relief for Tuition Reimbursement Made Permanent!

As part of The American Taxpayer Relief Act (HR 8), the legislation passed by Congress to avoid a “fiscal cliff” and maintain tax cuts and long-term unemployment benefits among other provisions, another piece of the bill is a big win for employers and employees. Section 127 of the IRS Code—employer-provided tuition assistance—is now a permanent part of the Code.


Thu Jan 17 2013


Section 127 enables an employee to exclude from his or her income up to $5,250 per year in employer-provided tuition assistance for any type of educational course, undergraduate or graduate. Employers who use this benefit can deduct these costs as a business expense when determining their income tax liability.

You've Reached ATD Member-only Content

Become an ATD member to continue

Already a member?Sign In


Copyright © 2024 ATD

ASTD changed its name to ATD to meet the growing needs of a dynamic, global profession.

Terms of UsePrivacy NoticeCookie Policy