Beginning in academic year (AY) 2013 - 2014, students employed as Teaching Assistants (TAs), Assistant Instructors (AIs) and Graduate Research Assistants (GRAs) will be eligible for a tuition reduction benefit (TRB) related to their student academic employment. The assistance amounts can vary based on the number of hours of the appointment and is paid on a semester basis.
The Tuition Reduction Benefit (TRB) will replace the Tuition Assistance Benefit (TAB) for TAs and AIs and tuition remission for GRAs. Whereas the TAB is a special, prepaid form of taxable compensation, TRB will be a more flexible, nontaxable benefit for students assigned in TA, AI, and GRA (depending on the grant) job codes. The differences between TAB and TRB are summarized below:
||Tuition Assistance Benefit (TAB)
||Tuition Reduction Benefit (TRB)
||Graduate students assigned in TA or AI job codes.
||Graduate students assigned in TA, AI, or GRA (depending on the grant) job codes.
||Defined benefits from a central account automatically provided benefit by virtue of the TA or AI assignment
||For AY 2013-2014, all graduate students assigned to TA/AI job codes will receive standard TRB benefits from a central account. Supplements allowed. GRAs can receive benefits from grants that allow tuition payment.
||Fixed by Provost's Office - In fall 2011 the standard TAB was $3784 per semester, TAB was adjusted using one-time funds to $4000 for fall 2012.
||Flexibility - up to a student's resident tuition bill. For TAs and AIs for AY 2013-2014 (depending on the legislature) the standard TRB will likely fall back to $3784 per long semester for 20 hour appointments and $1892 for 10-19 hour appointments. This may be supplemented by local funds. For GRAs, the TRB can be up to the full resident tuition bill depending on grant funds available.
|Tax Status and Payout
||Taxable. 75% of TAB credited against tuition bill at the beginning of the semester / remaining 25% minus taxes owed on full TAB amount paid to student after the 12th class day.
||Tax-exempt. 100% of TRB applied to the tuition bill. No payments mailed to students.
||TAB processed automatically (hard coded into system) with TA or AI assignment.
||A multi-student Web-based TRB document will be used to approve benefits. Workshops to be provided by the Graduate School on the new procedure.
A few things to note:
- A student must be registered to receive the benefit.
- If a student has other amounts that will be applied to their tuition bill, they will be applied in this order: Exemptions, Assistance (including Scholarships and Tuition Assistance) and any other remaining amounts.