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Tax Expenditures: Information on Employer-Provided Educational Assistance

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Report Type Reports and Testimonies
Report Date Dec. 19, 1996
Report No. GGD-97-28
Subject
Summary:

This report provides information on employer-provided educational assistance, which covers expenses ranging from tuition to books, between 1992 and 1994 under section 127 of the Internal Revenue Code. Under section 127, the amount of educational assistance that employees receive from their employers is generally excludable from employees' gross income. GAO discusses (1) the characteristics of employers providing educational assistance, such as the number of providers and their size, and (2) employees eligible for and receiving it, such as the number of recipients and their level of study. GAO also identifies other tax provisions related to employer-provided educational assistance and discusses the differences between them and section 127.

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