IV:05:06 Employee Tuition Waiver

I. ELIGIBILITY

A. All full-time regular employees (faculty, administrators, and support staff) of the Tennessee Board of Regents (TBR) and University of Tennessee (UT) systems are eligible to enroll in one credit course per term at any state of Tennessee public post secondary (TBR or UT) institution, with fees waived for the employee, on a space available basis.

B. The waiver is limited to one class, not to exceed 4 credits or 120 clock hours.  It may apply for partial payment for classes of more than 4 credit hours or 120 clock hours.

C. The employment status of an employee on the published first day of classes for each term determines eligibility for participation in this program.  Any change in employment status after the first day of classes shall not affect eligibility for that term or the amount of assistance received.

II. FEES PAID/TYPE COURSE PAID/NUMBER OF HOURS

A.  This waiver applies to one credit course, graduate or undergraduate, which includes tuition, maintenance fees, debt service fee, technology access fees, online course fees, RODP fees, service charges and registration fees.  Employees are responsible for special course fees, books and supplies, application fees, applied music fees, lab fees, off-campus facility fees, parking fees, traffic fines and similar fees.  "Term" shall mean any period of time in which a student may receive a grade for the completion of a course.  There is a limit of one course per term with a maximum of (4) terms per year.  Employees are not eligible for fee waivers at more than one institution per term. 

B.  Courses under this program are normally offered for-credit, although auditing a course is allowed.  Employees must meet the regular academic rules and regulations of the institution offering the course. This program does not apply to continuing education or other non-credit courses.

Fees will not be waived for programs for which part-time or course-by-course enrollment is prohibited as determined by the institutions, or where costs exceed regular for-credit courses.  Examples include, but are not limited to programs of law, medicine, dentistry, pharmacy, and veterinary medicine.

III. PAYBACK PROVISIONS

Payback provisions do not exist.

IV. WHEN THE PARTICIPANT MAY ATTEND

A. Supervisors/Department Heads who approve Fee Waiver applications should keep in mind that job performance is paramount and must receive priority.

B. Courses should be scheduled at times other than during regularly scheduled work hours unless the use of annual leave or an alternate work arrangement is documented and approved by the supervisor prior to enrolling in the course.

V. ACCOUNTING/BUDGETING PROVISIONS

A.  An employee must complete an Application for Fee Waiver (formerly referred to as PC191) form and receive approval from his/her supervisor prior to registering for a course.

B.  If the employee is attending the employer institution, the expenditure is charged to employee benefits.  If the employee is attending another institution, the institution attended charges the expenditure to scholarships and fellowships.  The employer institution does not recognize an expenditure when an employee attends another institution.

C.  The University of Tennessee and the Tennessee Board of Regents do not exchange funds for employees taking courses between the systems.

VI. WHERE THE PARTICIPANT MAY ATTEND

An employee is eligible to enroll in any Tennessee public post-secondary institution, and/or  College of Applied Technology.

For-credit coursework attempted must be through an institution accredited by one of the Regional Accrediting Organizations recognized by the Council for Higher Education (www.chea.org).

VII. RESTRICTIONS ON SPACE AVAILABLE

Enrollment is limited to available space with the intent that tuition-paying students shall not be denied enrollment by a student using a fee waiver.  If applicable, the fee waiver should be used before other forms of educational assistance that may be offered by the institution.

VIII. TAXATION OF EDUCATIONAL ASSISTANCE PROGRAM

A portion of undergraduate and graduate course tuition, paid by the TBR institutions and the UT system for their employees may be eligible for exclusion from the employees’ gross annual income, in accordance with Internal Revenue code (IRC).  Employees should seek assistance from their personal tax consultants on this issue, however.

Revisions: December 5, 1985; December 16, 2002; August 20, 2003; January 25, 2011; November 14, 2014.

Cross-references: Internal Revenue Code (IRC) Section 127.