Professional Development and Education

Tax Treatment: Directly Related to Current Job is Non-Taxable
Applies to: Groups 1, 2 and 3¹

Non-Taxable

For the working condition fringe benefit for professional and educational reimbursements to be non-taxable for government employees, all the following must apply:

The expense must be job-related and either help maintain or improve current job skills or be required training or education for the employee’s current job.
The educational course cannot be used to satisfy the minimum education requirements for the employee’s current job nor to qualify the employee for a new or different position.
The employee must pay the expense and submit a request for reimbursement.

If Traveling:

The employee will also submit an approved Authorization for Travel & Expenses Form by uploading it into the claim submission e-Form.

Examples of Non-Taxable Expenses

Educational courses, seminars, or professional conferences that are directly job-related. A course qualifying an employee for a new position within the same or similar job class would be non-taxable. For example, an Account Clerk I enroll in an advanced accounting course to be able to be promoted to an Account Clerk II.
All County sponsored or required training.
Other educational expenses that qualify as non-taxable include registration, tuition, books, supplies and equipment for the job-related class, training or conference and travel, transportation, and temporary housing costs (hotel) to attend the class, training, or conference.

Examples of Taxable Expenses

Educational courses are considered taxable if they are not directly job related, needed to meet the minimum educational requirements of the current job, or used to get a new job in a different job. For example, a Senior Office Assistant going to school to obtain an Associate of Arts degree in Science.
Educational courses to acquire a license or special certification leading to a new job class. For example, an Accountant taking classes to become a Certified Public Accountant and an Account Clerk taking classes to become a Public Health Nurse or a Mechanic studying to become an Engineer.

Note: For County of Sonoma employees, working condition fringe benefits covered by this program are separate from training or other job-related tools, equipment or assistance provided by or paid directly by the County Department or other funding source. Depending on your union/association, items such as uniforms, tools and equipment may not be part of your fringe benefit allowance program but, rather, are provided directly through department funds, however, their taxability as a working condition fringe benefit remains the same.

Allowable Reimbursement Costs	Examples
Computer Software – Non-Taxable	Educational and reference material Application software Note: Software must be directly related to your current job to be Non-Taxable
Educational Courses - Taxable	Education required to enable you to meet the minimum educational requirements for your current job, or education which will lead you to another job with the County of Sonoma Registration-related expenses and textbooks Includes tuition, registration fees, ID badge, mandatory health fees, lab fees, and textbooks Parking Travel and lodging Meals Materials related to job promotions Mileage reimbursement Note: Costs must be associated with approved courses
Educational Courses - Non-Taxable	Education that maintains or improves skills required in your current job* or is required expressly by the employer or applicable law.* County-sponsored or required training Registration-related expenses and textbooks Parking Materials related to job promotions Mileage reimbursement Note: Costs must be associated with approved courses; Lunch purchased at a training event is taxable; Includes tuition, registration fees, ID badge, lab fees, activity fees and textbooks however student health fees are excluded
Licenses and Certifications – Non-Taxable	Professional Licenses and Certifications - Required and highly desired professional licenses and certifications Commercial Licenses - Fee payments related to a Class A or Class B commercial driver license. (Excludes Class C driver licenses) Note: Licenses and certifications must be directly related to or required by your current job as defined in the job class specification; Only as specified for certain Bargaining Units. Includes finger printing and notary fees to obtain license or certification.
Professional Membership Dues – Non-Taxable	Dues to professional or technical organizations and associations Note: Organizations must be directly related to your current job or work assignment
Professional Meetings, Seminars, Conferences – Non-Taxable	Registration Textbooks Parking Travel and lodging Meals Mileage Reimbursement Note: Events must be directly related to your current job or work assignment; Social events and luncheons not related to County business are not reimbursable; Lunch purchased at a one-day event is taxable
Reading and Media Material– Non-Taxable	Books Professional or technical journals Periodicals Note: Material must be directly related to your current job or work assignment; Excludes magazine subscriptions, newspapers, periodicals, or journals of general circulation

Notes

¹Group definitions include the following bargaining units:

Group 1: ESC (75), SCLEA (30,40,41,70), SCPA (45), SCPDIA (55,56), SCPDAA (60), WCE (21)
Group 2: Local 39 (85)
Group 3: Salary Resolution (00,49,50,51,52)

Examples of Non-Allowable Costs for Reimbursement

The Non-Allowable Expenses page provides a list of exclusion examples. This list is not all inclusive, and the County reserves the right to exclude any expense which may not conform to the intent for the use of County funds or resources. Employees are encouraged to seek guidance from the Department of Human Resources at StaffDev@sonomacounty.gov for clarification of these exclusions and reimbursable expenses before incurring the expense.

View Non-Allowable Expenses »