Taxpayer is a tax associate at a local CPA firm. During the year, he took two graduate

Question:

Taxpayer is a tax associate at a local CPA firm. During the year, he took two graduate tax courses. Under his firm's Educational Assistance Program, his firm reimbursed his tuition costs of $3,000. Is Taxpayer required to recognize the $3,000 in income? Assume the Educational Assistance Program meets any applicable requirements.