The article offers information on the employment-based tax incentive program of the federal government that aims to encourage education and training in the U.S. Employers can establish educational assistance programs for their employees and reimburse up to $5,250 per year on the expenses that are excluded from employee's gross income. However, the program should not be discriminated in favor of highly compensated employees and must cover a separate written plan document. The employers are allowed by the Internal Revenue Service to reimburse business-related expense deductions of tax-free employees and may qualify if education and skills necessary for current employment will improve.