Did New Tax Law Accidentally Cut Education Benefits? No!

Law360 (March 28, 2018, 6:35 PM EDT) -- The Tax Cuts and Jobs Act, P.L. 115-97, eliminated a host of miscellaneous itemized deductions through 2025, including a deduction for job-related education expenses pursuant to Internal Revenue Code Section 162. Simple enough.

Except that many employer-provided education benefits are directly tied to the employee’s right to claim a deduction under IRC Section 162. These include tax-free employer payments and reimbursements for college courses and continuing education, as well as an employer’s in-kind provision of such education. If no individual deduction is available for such expenses under IRC Section 162, can the employer still provide, pay for, or reimburse employees for...

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