Educational Assistance & Professional Development Assistance. Expenses as outlined in this section are separate from job-related assistance provided by or paid directly by the District. All benefits provided under this section are subject to applicable provisions of federal and/or state law, and all applicable District policies and procedures, as approved by the Board of Directors. Only those reimbursements which are directly related to or required for an employee’s current job classification are non-taxable, as defined by federal and/or state law and can be excluded from taxable wages. To be excluded from taxable wages, the educational or professional development course: • Must be job-related and either necessary to maintain or improve current job skills. It must be directly related to the employees’ current job classification. • Cannot be used to meet the minimum educational requirements of the current job classification or would otherwise qualify the employee for a new job outside of their current job classification. • Cannot be taken to acquire a license or special certification, in preparation for a new job classification. Educational or professional development expenses that do not meet the criteria listed above are not eligible for reimbursement. Educational assistance and professional development assistance combined allowance shall not exceed four hundred fifty dollars ($450) per calendar year; at the employee’s option, employees may combine the 2018 and 2019 allowance for a total of nine hundred dollars ($900). Employees will be allowed to combine the allowance in subsequent two-year increments (e.g. 2020/2021). Employees who have chosen to combine the allowance may be reimbursed for up to maximum amount available, or $900.00, whichever is less.
