Under the provisions of 1989's OBRA, workers like the one pictured here could deduct educational costs as well as other expenses.
Affecting both Federal and state unemployment compensation programs, the Omnibus Budget Reconciliation Act of 1989 excludes either employer-paid educational or legal expenses from being classified as "wages." Also excluded are certain Medicare refunds and money paid for dependent care assistance. Read the bill online here: http://thomas.loc.gov/cgi-bin/query/z?c101:h.r.3299.pp:
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