Tax Expenditures: Information on Employer-Provided Educational Assistance

Pursuant to a congressional request, GAO reported on employer-provided educational assistance between 1992 and 1994 under section 127 of the Internal Revenue Code (IRC), focusing on: (1) the characteristics of employers providing educational assistance, such as the number of providers and their size; (2) employees eligible for and receiving it, such as the number of recipients and their level of study; and (3) other tax provisions related to employer-provided educational assistance and the differences between them and section 127.