Stop losing money on education benefits you can't see.
Section 132 job-related education expenses are tax-advantaged — but only if you're managing them. Tuition.io brings them under one roof alongside your tuition assistance program, so nothing leaks, nothing is over-taxed, and your team always knows what's being spent and why.
What is Section 132 education expense?
Unlike Section 127 which caps tax-free tuition assistance at $5,250 per employee per year, Section 132 has no dollar limit. Any job-related education expense that meets IRS criteria is fully tax-free for both the employer and the employee.
IRS Criteria to Qualify Under Section 132:
- Required by employer or law: The education is necessary to maintain the employee's current role, salary, or professional standing — such as continuing education required for a licensed RN or financial advisor.
- Maintains or improves current-role skills: The education directly sharpens skills the employee needs in their current role. It cannot qualify someone for a new career — only make them better at the one they're in.
Most Common Section 132 Expenses
Professional certifications and renewals
Continuing education
(CEs, CEUs)
Required textbooks, lab fees, and software
Job-related conferences, including travel, lodging, and meals
Online courses and workshops tied to current responsibilities
One workforce development strategy. Zero dollars left behind.
Tuition.io captures education spend across every program, department, and budget line — and puts it to work against your most critical workforce priorities.
| KEY FEATURES | STRATEGIC IMPACT |
|---|---|
Minimized Taxability |
Route job-related education through Section 132 first, preserving the $5,250 Section 127 allowance for education that doesn't qualify. |
Cross-benefit Limits |
Configure annual or lifetime education budgets that span all categories of education spend in a single policy. |
Configurable Workflows |
Standardize budget allocation and approval chains to ensure equity and alignment with business goals. |
One Report, Full Picture |
All education funding consolidated in a single platform. One data set for finance, one workflow for HR and L&D leaders. |
CourseCa$h™ |
Pay vendors directly via proprietary virtual card technology. No expense reports required. |
Education Marketplace |
Unlock pre-negotiated discounts on Continuing Ed, Medical Certifications, and Professional Certifications. |