Petitioner, a school district, requested a Declaratory Order to determine whether the amount paid by Petitioner to universities or colleges for tuition, fees, and books on behalf of participants in the Teacher & Paraeducator Registered Apprenticeship Program would be taxable income to the participants. The Director refused to issue a Declaratory Order because the question is primarily a matter of federal income tax law and the Internal Revenue Service is better suited to answer the question.
2023-01-26