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 Decade: 2000-2009
 Collection: Congressional Research Service Reports
Tax Treatment of Employer Educational Assistance for the Benefit of Employees

Tax Treatment of Employer Educational Assistance for the Benefit of Employees

Date: July 3, 2008
Creator: Levine, Linda
Description: Educational assistance offered by employers to their employees may be exempt from federal income tax under Section 127 and Section 132 of the Internal Revenue Code. Section 127 is the employer educational assistance exclusion; Section 132, the fringe benefit exclusion for working condition benefits (e.g., job-related eduction) among other benefits. Congress established the two tax provisions well before it enacted to her higher education tax benefits meant to assist taxpayers, their spouses, and dependents -- regardless of employment status -- pay current educational expenses incurred while obtaining postsecondary degrees and undertaking lifelong learning.
Contributing Partner: UNT Libraries Government Documents Department
School Facilities Infrastructure: Background and Legislative Proposals in the 106th Congress

School Facilities Infrastructure: Background and Legislative Proposals in the 106th Congress

Date: September 22, 2000
Creator: Boren, Susan
Description: None
Contributing Partner: UNT Libraries Government Documents Department
School Facilities Infrastructure: Background and Legislative Proposals

School Facilities Infrastructure: Background and Legislative Proposals

Date: August 28, 2003
Creator: Boren, Susan
Description: None
Contributing Partner: UNT Libraries Government Documents Department
School Facilities Infrastructure: Background and Legislative Proposals

School Facilities Infrastructure: Background and Legislative Proposals

Date: January 14, 2003
Creator: Boren, Susan
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Student Drug Testing: Constitutional Issues

Student Drug Testing: Constitutional Issues

Date: July 15, 2002
Creator: Dale, Charles V
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Federal and Non-Federal Support of University Based Research

Federal and Non-Federal Support of University Based Research

Date: June 4, 2004
Creator: Davey, Michael E
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Palestinian Education and the Debate Over Textbooks

Palestinian Education and the Debate Over Textbooks

Date: March 7, 2006
Creator: Pina, Aaron D
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Foreign Science and Engineering Presence in U.S. Institutions and the Labor Force

Foreign Science and Engineering Presence in U.S. Institutions and the Labor Force

Date: September 14, 2006
Creator: Matthews, Christine M
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Foreign Science and Engineering Presence in U.S. Institutions and the Labor Force

Foreign Science and Engineering Presence in U.S. Institutions and the Labor Force

Date: September 14, 2006
Creator: Matthews, Christine M
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Foreign Science and Engineering Presence in U.S. Institutions and the Labor Force

Foreign Science and Engineering Presence in U.S. Institutions and the Labor Force

Date: July 23, 2008
Creator: Matthews, Christine M.
Description: The increased presence of foreign students in graduate science and engineering programs and in the scientific workforce has been and continues to be of concern to some in the scientific community. Enrollment of U.S. citizens in graduate science and engineering programs has not kept pace with that of foreign students in those programs. Many in the scientific community maintain that in order to compete with countries that are rapidly expanding their scientific and technological capabilities, the country needs to bring to the United States those whose skills will benefit society and will enable us to compete in the new-technology based global economy. This report analyzes this issue in detail and includes discussion of related legislation.
Contributing Partner: UNT Libraries Government Documents Department