The Tax Act of 1984 requires that undergraduate tuition remission fringe benefits be the same for all classes of employees for tuition remission benefits after July 30, 1985. The failure to provide equal benefits to all classes of employees will result in the more highly compensated employees being taxed on the value of the tuition remission received if the policy discriminates in favor of the more highly compensated group. All tuition remission granted for graduate education is thus taxable . This includes tuition remission granted to yourself, your spouse and dependent children. All full-time employees at Trinity University or at Sunshine Cottage may enroll as a scholarship student in one undergraduate or graduate course each semester.
Fees associated with courses are to be paid by the employee.
Tuition remission for a graduate course is taxable. The request should be made one month in advance of the registration period for the course to be taken. The tuition remission will be made prior to the registration for the course. If the employee wishes to take a course and have the course appear on an official transcript, the person must go through the regular admission and registration process. There will be no additional fees for the employee to pay.