Educational assistance benefits do not include payments for the following items: Meals, lodging or transportation. Tools or supplies (other than textbooks) that you can keep after completing the course of instruction (for example, educational assistance does not include payments for a computer or laptop that you keep).
Eligible coursework is often limited to subjects related to your current job. Employers may require that employees earn a specific grade—such as a “B” or higher—to qualify for tuition reimbursement.
Similar to federal law, state law provides that contributions made to a qualified tuition program are not deductible.