Be it resolved that Cornell University Employee Assembly commends those lawmakers who supported the extension of Section 127 on employer provided educational assistance. Failure to extend this provision would have resulted in income taxes being imposed on the value of undergraduate course taken by university employees. We also commend those who supported the extension of Section 117D, which waives tax liability on tuition for employee’s children and for graduate students. The imposition of income taxes on these educational options would have dealt a severe blow to university programs that provide employees with the opportunity to further develop life and professional capabilities, and allow the university to offer compensation packages that can be competitive with the private sector.

However, based on the rationale stated above, we, as a body, are extremely concerned about the continued imposition of income taxes on graduate courses and programs for university employees. Staff wishing to improve or extend their career and personal potential in most instances simply cannot afford the burden imposed by this tax levy. Employees suffer; universities suffer, and in the end, the state of New York suffers from this ill-conceived measure.

We therefore, on behalf of Cornell’s 8050 employees urge you, our Representatives and Senators, to review this issue at your earliest possible convenience with the intent of permanently extending Section 127 to graduate courses and degree programs.