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Tuition Benefits Eligibility, Deadlines, & Tax Implications

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Tuition Benefits Tuition Benefits Eligibility - Deadlines - Tax Implications

Eligibility

You must be a CSEA-represented New York State employee in one of the following bargaining units: 

  • Administrative Services Unit (ASU/02),
  • Operational Services Unit (OSU/03),
  • Institutional Services Unit (ISU/04), or
  • the Division of Military Naval Affairs (DMNA/47). 

Your bargaining unit can be found on your state issued paychecks.

If you are a CSEA-represented NYS employee in one of the above eligible bargaining units, here are the criteria to qualify for tuition benefits: 

  • You must be receiving a NYS paycheck when you apply. Your application must be received after your first paycheck and before your last paycheck.
  • If you were laid off in the past year and are on a Civil Service Preferred List, you are eligible.
  • If you are on approved non-disciplinary leave without pay or workers’ compensation leave, you may still qualify with proper documentation. The documentation must specify the type of leave and the start date, and it must be signed by a human resources officer and attached to your tuition benefits application.

Important Deadlines

Eligible employees may apply for tuition benefits and exam fee reimbursements each program year from April 1 to March 31. To ensure that you don’t miss out, please keep the following dates in mind:

 

  • The current program year is from April 1, 2026, to March 31, 2027. Courses and exams must be in session or taken during this timeframe to be eligible for tuition benefits.
     
  • You must apply for your tuition benefits by March 31, 2027. Please note that you do not have to complete your course/exam before applying. However, you will not receive reimbursement until after completing your course/exam. Please note that applications sent via postal mail must be received (not postmarked) by March 31, 2027.
     
  • Submit all necessary follow-up documentation for reimbursement by June 30, 2027. Tuition reimbursement is a two-step process; after you apply for benefits and receive your reimbursement approval form, you must submit all necessary verifying documentation for reimbursement by June 30, 2027.

 

If you miss these deadlines, you will not be eligible to receive your tuition benefits. Tuition benefits cannot be carried over from one program year to the next or transferred to another individual.

Tax Implications

Educational assistance benefits that exceed $5,250 will be taxable unless they can be excluded as a “working condition fringe benefit.” Taxable tuition benefits from the Partnership include, but are not limited to: 

  • Standard Tuition Benefits
  • Statewide Targeted Tuition Benefits
  • Certification and License Exam Reimbursement is ALWAYS taxable.

Credit-by-Exam Fee Reimbursement and CDL/LPN License Renewal Fee Reimbursement are NOT taxable.
 

If employer-sponsored benefits from the Partnership alone, or in combination with educational/tuition assistance from other NYS employer-sponsored benefits add up to more than $5,250, you will have taxes taken out of your State paycheck(s) in December.

These exemptions, however, can change from one tax year to another. We encourage you to contact your tax advisor/accountant for guidance.