Is employer tuition reimbursement over $5250 taxable in Pennsylvania?

[Ciao4]

My employer reimbursed me $6250 for tuition. Is the extra $1000 taxable in Pennsylvania?

My employer did not include the $1000 in PA taxable wages.  The $1000 is included in federal wages.

[AmyC]

PA is all or nothing. The entire amount or none of the amount could be taxable in PA depending on who your employer is. Gross Compensation - PA Department of Revenue has complete  tuition assistance information.  Here is a part of the non-taxable portion: 

Employees of an institution of higher learning that receive free or low–cost education receive the tuition assistance tax free for Pennsylvania personal income tax purposes unless they receive cash grants (for themselves or their children) as reimbursements for the tuition paid at their institution of employment or any other institution of higher learning.

[Ciao4]

So, since I don't work the university I attended, does that mean that the money over $5250 in tuition reimbursement is taxable?

Are there cases in which the education is necessary for the job, then tuition reimbursement over $5250 is not taxable to the state of Pennsylvania?

[ErnieS0]

Pennsylvania does allow a deduction for certain types of education expenses,

The federal and PA rules for educational expenses are similar, but not exactly the same. For PA purposes, costs for education expenses that are paid or incurred are allowable only if:
 

• The education is specifically required by law or by the employer to retain an established employment status or rate of compensation; and
• The education is not part of a program that would qualify an employee for a new occupation, trade, or business, even if the employee does not intend to enter that new occupation, trade, or business.

Unlike federal rules, education expenses incurred to maintain or improve skills may not be deducted.