Approved by the Engineering Practice Policy Committee on February 24, 2025
Approved by the Public Policy and Practice Committee on March 28, 2025
Adopted by the Board of Direction on July 10, 2025
Policy
To ensure that there is a well-trained engineering workforce that contributes to our nation’s economic prosperity, social well-being, and environmental sustainability, the American Society of Civil Engineers (ASCE) supports continuation of Section 127 of the Internal Revenue Code which allows employers to provide tax free educational assistance to employees while they are working. Educational assistance may include payment for:
- Tuition, fees, books, supplies, and equipment.
- Payment of the principal and interest on any qualified educational loan.
ASCE also supports continuing the exemption from taxes of investment income earned by colleges and universities and the continuation and expansion of the student loan repayment benefit.
Issue
Proposals for tax reform have included provisions to eliminate tax policies that promote opportunities for higher education. The nation must continue to produce a well-educated engineering workforce that contributes to our nation's economic prosperity, social well-being, and environmental sustainability. Support via the tax code is an essential means to help produce such a workforce and is particularly necessary to make higher education affordable and accessible to middle- and low-income Americans, which includes many first-generation engineering students.
Rationale
In the face of increasing global competition, the federal tax code must support current and future engineers who contribute to our economy and national health, safety, and welfare. While recognizing efforts to strengthen and simplify the tax code are worthy goals, the nation needs a tax code that bolsters the government-university partnership and supports affordable, accessible higher education.
ASCE Policy Statement 553
First Approved 2017