extend the tax break for employer paid education reimbursement.

Currently, Section 127 of the Internal Revenue Code allows employers to reimburse employee higher education costs TAX-FREE up to $5,250.00 per year. This was passed with unanimous bipartisan support in 2001, but is set to expire as of January 2013. This tax is being passed onto the individuals who are seeking advanced degrees and will do nothing but de-motivate individuals from pursuing them in the future. This is a direct tax on the lower and middle class and a threat to our status as the best educated society on earth. This tax break for individuals seeking to better themselves through higher learning should be made permanent!