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Office of Origin: Human Resources
Responsibility: Executive Director, Human Resources
Original Date Adopted: 8-26-86
Dates Reviewed: 7-10-18, 1-5-22(C), 9-25-23(C), 10-9-24(C), 3-24-26
Last Date Board Approved: 3-24-26

Â黨ÐÇ¿Õmv (the College) supports and encourages employees in their continued professional and educational development through participation in the College’s tuition waiver program. This tuition waiver program is intended to comply with applicable provisions of the Internal Revenue Code (IRC), including Sections 117(d), governing qualified tuition reduction. Under these provisions, tuition waivers for eligible employees, their spouses, and Internal Revenue Service (IRS) eligible dependents may qualify for exclusion from taxable income. Any portion of a tuition waiver that does not qualify for tax-free treatment under federal or state law will be included in the employee’s taxable income in accordance with IRS regulations. The College reserves the right to determine whether a tuition waiver is taxable and to withhold or report applicable taxes as required by law.Ìý

Eligible Courses and CostsÌý

All credit-bearing courses offered by the College are eligible for a waiver of tuition charges. Although tuition charges for credit-bearing courses are waived, the employee is responsible for any course fees, textbooks, and course support materials.Ìý

The College encourages those seeking to enroll in extended education courses to consult with the Â黨ÐÇ¿Õmv Foundation regarding the availability of scholarships or financial assistance.Ìý

Order of Application of the Waiver of Tuition ChargesÌý

The waiver of tuition charges will be applied to the student’s account first before application of financial aid, grants, or scholarships.Ìý Ìý

Full-Time and Regularly Scheduled Part-Time Employees (Excluding Adjunct Faculty)Ìý

Full-time employees, along with the employee’s spouse and IRS eligible dependents, are eligible for waiver of 100% of tuition charges.ÌýÌý

Regularly scheduled part-time employees, along with the employee’s spouse and IRS eligible dependents, are eligible for waiver of 50% of tuition charges for credit-bearing courses.Ìý Ìý

Tuition waivers for employees, their spouses, and dependents are not taxable if the employee is employed by the College at the time the tuition waiver is applied to the student account.ÌýÌý

Adjunct Faculty Employed by the CollegeÌý

Adjunct faculty employed by the College, along with their spouse and IRS eligible dependents, are eligible for waiver of tuition on a prorated basis: one contact hour of tuition will be waived for each contact hour of a credit-bearing course taught. EligibilityÌý to use a tuition waiver begins after the adjunct faculty has completed teaching their first course. Up to 45 contact hours may be accrued towards tuition waivers, which must be used within 3 years of being earned.ÌýÌý

Tuition waivers for an adjunct faculty employed by the College, their spouses, and dependents are not taxable if the adjunct faculty is employed by the College at the time the tuition waiver is applied to the student account.ÌýÌý

When the adjunct faculty is not employed by the College at the time the waiver is applied to the student account, the amount of the waiver applied for the adjunct faculty, spouse, or dependent(s) will be reported as taxable income to the adjunct faculty in accordance with IRS regulations and will be subject to applicable withholding as required by law.Ìý

Adjunct Faculty Employed Through Third-Party Staffing AgenciesÌý

Adjunct faculty who are employed through a third-party staffing agency, such as Edustaff, are not employees of the College and therefore are not eligible for the tuition waiver benefits under this policy.Ìý

However, in recognition of their instructional service to the College, adjunct faculty employed through Edustaff are eligible to receive a tuition reduction for credit-bearing courses offered by the College. This tuition reduction benefit may also be used on courses taken by their spouse or IRS-eligible dependents.Ìý

The tuition reduction benefit is available on a prorated basis: tuition will be reduced by one contact hour for each contact hour of a credit-bearing course taught. EligibilityÌý reduced tuition begins after the adjunct faculty has completed teaching their first course. Up to 45 contact hours may be accrued towards tuition reduction, which must be used within 3 years of being earned.Ìý

The value of any tuition reduction benefit provided to an Edustaff adjunct faculty, spouse, or dependent will be reported as taxable income to the adjunct faculty by the College in accordance with IRS regulationsÌý

Taking a Class During the WorkdayÌý

With the permission of the supervisor, employees not covered by a collective bargaining agreement may take one one-hour class during the workday or up one full-day bootcamp (e.g., project management, professionalism, etc.) per semester. Employees covered by a collective bargaining agreement should refer to the relevant collective bargaining agreement for related provisions.Ìý

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References:

Facilities Collective Bargaining AgreementÌý

Faculty Collective Bargaining AgreementÌý

ÌýLMC Shared Services with Contractors & On-Campus Partners policy