Guidelines for Administering PC 191
Pursuant to PC 191, full-time employees of the TBR and UT systems are eligible to enroll in one course per term at any public postsecondary institution, with fees waived for the employee, on a space available basis. The following guidelines will provide for the uniform administration of PC 191 by the TBR institutions and Tennessee Technology Centers, effective July 1, 1985.
1. All full-time employees (faculty, administrators, and support staff) of the universities, community colleges, technical institutes, technology centers, and Board Staff are eligible to participate.
2. The courses must be for credit; employees must meet the regular academic rules and regulations of the institution offering the courses.
3. Tuition charges, maintenance fees, student activities fees will be waived for the employees. Employees, however, are responsible for special course fees and the cost of books, supplies, and application fees.
4. Tennessee Board of Regents employees must present an approved PC 191 form at the time of registration. For RSCC/TTC employees, the form must be completed and approved prior to the first day of regular registration.
5. Undergraduate course tuition paid by the Tennessee Board of Regents institutions or the University of Tennessee System for employees is excluded from the employees’ gross income according to the Internal Revenue Code (IRC) Section 117(d), which excluded taxation of employer-paid graduate course fees expired in December 1997, was retroactively reinstated through June 1996 only. Effective in July 1996 graduate course tuition paid by the institution will be included in the employees’ income as wages. In some circumstances, if a course is deemed job related as strictly defined by the IRS, graduate course fees may be exempt from taxes.
6. UT system employees will be required to present their employee identification card and complete a “Request for Waiver of Fees for UT Faculty and Staff”. After the close of late registration, the Business Office will prepare a list of waivers granted to UT employees and forward to the Personnel Analyst at the Tennessee Board of Regents for verification with appropriate UT staff.
7. Course attendance may not disrupt the employee’s work schedule; employees must have approval to use annual leave to attend courses during work hours. For classes of 50 minutes or less which are offered between 11AM and 2PM, employees may use their lunch period.
8. Employees will be officially enrolled in courses on space available, first come first serve basis. An employee may be dropped from a course in the event it is filled with fee paying students. If an employee is established as a fee paying student in order to secure a place in the class, the status may not he changed to Employee Fee Waiver at a later date. The employee will remain in a fee paving status for that quarter. Employees will not he considered in the determination of whether a course has sufficient enrollment to be offered.
9. All waivers of fees under this program will he charged to a special scholarship account for employee fee waivers.
10. PC 191 and these guidelines shall have no effect on the existing faculty and staff development programs at the institution or area school.
11. Courses offered at all Tennessee Technology Centers are included in these benefits.