[20080703]RS22911_为雇员利益提供的雇主教育援助的税务处理.pdf

1 For more information on benefits intended to help taxpayers meet current higher educationexpenses, see CRS Report RL31129, Higher Education Tax Credits and Deduction: An Overviewof the Benefits and Their Relationship to Traditional Student Aid, by Linda Levine andCharmaine Mercer.2 Eligible educational institutions participate in student aid programs authorized under Title IVof the Higher Education Act, which include most colleges and universities as well as manyproprietary (for-profit) trade schools.Order Code RS22911July 3, 2008Tax Treatment of Employer EducationalAssistance for the Benefit of EmployeesLinda LevineSpecialist in Labor EconomicsDomestic Social Policy DivisionSummaryEducational assistance offered by employers to their employees may be exemptfrom federal income tax under Section 127 and Section 132 of the Internal RevenueCode. Section 127 is the employer educational assistance exclusion; Section 132, thefringe benefit exclusion for working condition benefits (e.g., job-related education)among other benefits. Congress established the two tax provisions well before itenacted other higher education tax benefits meant to assist taxpayers, their spouses, anddependents r