[20050114]97-243_雇主教育援助的当前税务状况.pdf

1 IRS regulations 1.162-5. For additional information, see Your Federal Income Tax (IRSpublication 17) and Tax Benefits for Education (publication 970).Congressional Research Service The Library of CongressCRS Report for CongressReceived through the CRS WebOrder Code 97-243 EPWUpdated January 14, 2005The Current Tax Status of Employer Education AssistanceLinda Levine and Bob LykeDomestic Social Policy DivisionSummarySection 127 of the Internal Revenue Code allows up to $5,250 in tuitionreimbursements and other forms of employer education assistance (e.g., books, supplies,and equipment) to be exempt from income and employment taxes even if the educationdoes not qualify as a deductible business expense. The Economic Growth and TaxRelief Reconciliation Act of 2001 (P.L. 107-16) reinstated the exclusion for graduate-level courses that begin after December 31, 2001. As with many other provisions in thatlegislation, the exclusion is extended only through December 31, 2010.Taxable Employer Education AssistanceExcept as discussed below, education assistance from employers generally must beincluded in employees gross income for federal income tax purposes. The amount isreported on the W-2 s