This report was produced by the Employee Education Benefits Workgroup, formed in 2022 by the U.S. Chamber Foundation and SHRM. The workgroup was asked to review and analyze Section 127, a tax code-driven employee education benefit that has been in place since 1978. Specifically, the workgroup was assigned to evaluate the program’s strengths and weaknesses and to explore new approaches to employee education benefits that will align with current business and workforce needs in the U.S.
This report includes collective views of the workgroup, but each of its individual members may hold a differing view with respect to any specific finding or recommendation.
