R477-10-5. Education Assistance

  State agencies may assist an employee in the pursuit of educational goals by granting administrative leave to attend classes, a subsidy of educational expenses, or both.

  (1) Prior to granting education assistance, agencies shall establish policies which shall include the following conditions:

  (a) The educational program will provide a benefit to the state.

  (b) The employee shall successfully complete the required course work or the educational requirements of a program.

  (c) The employee shall agree to repay any assistance received if the employee resigns from state employment within one year of completing educational work.

  (i) Agencies may require the employee to repay any assistance received if the employee transfers to another agency within one year of completing educational work.

  (d) Education assistance may not exceed $5,250 per employee in any one calendar year unless approved in advance by the agency head.

  (e) The employee shall disclose all scholarships, subsidies and grant monies provided to the employee for the educational program.

  (i) Except for funding that must be repaid by the employee, the amount reimbursed by the State may not include funding received from sources in Subsection R477-10-4(1)(e).

  (2) Agency management shall be responsible for determining the taxable or nontaxable status of educational assistance reimbursements.