TUITION EXPENSES Clause Samples

TUITION EXPENSES. If a supervisory officer with the approval of the Board requests a leacher to take any course, the Board will assume expenses for tuition and required texts for that course. Any official request shall be in writing. It is understood that payment will be made only upon successful completion of the course.

TUITION EXPENSES. If a supervisory with the approval of the Board requests a Teacher to take any course, the Board will assume expenses for tuition and required texts for that course. Any official request shall be in writing. It is understood that payment will be made only upon successful completion of the course. The Board will continue to reimburse curriculum writing teams in accordance with its past practice. An allowance shall be paid for those assigned to two or more schools a day. The annualized amount of this allowance shall be for the period September to January 1992; and the annualized amount shall be for the period February to August For the school year, the amount of this allowance shall be An allowance shall be paid for those with responsibilities at the River or Island Schools. The annualized amount of this allowance shall be for the period September to January 1992; and the annualized amount shall be for the period February to August For the school year, the amount of this allowance shall be An allowance, at the rate per kilometer approved by le shall be paid to a Teacher for authorized transportation necessary between schools or on business approved by the principal or a supervisory officer.

TUITION EXPENSES. All expenses incurred by Kane County for educational training including but not limited to tuition, textbooks, materials, etc.

TUITION EXPENSES. For distributions taken after December 31, 2017, K-12 Tuition Expenses are not subject to federal income tax. As such, earnings on distributions from 529 Plan accounts used for K-12 Tuition Expenses will be free of federal income tax and North Dakota state income tax. It is the Participant’s responsibility to ensure that distributions for K-12 Tuition Expenses do not exceed the aggregate annual limit for a Designated Beneficiary. Per a notice issued in 2018, the Treasury Department and the IRS intend to issue proposed regulations defining the term “elementary or secondary” to mean kindergarten through grade 12 as determined under state law, consistent with the definition applicable for ▇▇▇▇▇▇▇▇▇ education savings accounts in Section 530(b)(3)(B) of the Code. The notice states that until the proposed regulations are issued, taxpayers and 529 Plans may rely on the rules as described in the notice. However, there is no assurance that the proposed regulations will become the final regulations or that the Treasury Department or IRS will not issue other guidance interpreting Section 529. Distributions used for Apprenticeship Program Expenses are not subject to federal income tax per Section 529. As such, earnings on distributions from 529 Plan accounts used for Apprenticeship Program Expenses will be free of federal income tax and North Dakota state income tax.‌‌‌‌‌ Distributions may be used for principal or interest on any qualified education loan (as defined in section 221(d) of the Internal Revenue Code) of the Designated Beneficiary or a sibling of the Designated Beneficiary, up to a lifetime limit of $10,000 per individual. Loan Repayments are not subject to federal income tax per Section 529. As such, earnings on distributions from 529 Plan accounts used for Loan Repayments will be free of federal income tax and North Dakota state income tax. Note, if you take a distribution from your Account for an Loan Repayment, Section 221(e)(1) of the Code provides that you may not also take a federal income tax deduction for any interest included in that distribution.

TUITION EXPENSES. Expenses in connection with enrollment at an elementary or secondary (K-12) public, private or religious school. For federal tax purposes, a distribution to pay K-12 Tuition Expenses up to $10,000 annually is considered a Federal Qualified Withdrawal and is, therefore, free from federal taxes and penalties. For New York State law purposes, a distribution to pay K-12 Tuition Expenses is a New York Non-Qualified Withdrawal and requires recapture of any New York State tax benefits that accrued on the contributions.