ATD, association for talent development

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.

By

Thu Jan 17 2013

Loading...

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 © 2025 ATD

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

Terms of UsePrivacy NoticeCookie Policy