Higher Education Commons^™

The Impact Of Employer-Sponsored Educational Assistance Benefits On Community College Student Outcomes, Henry Tran, Douglas Smith

Journal of Student Financial Aid

Studies of community college finance often focus on revenue sources from the state and local government, private foundations, and tuition. While these resources are important, an often-neglected source of revenue is employer-sponsored educational assistance benefits for students. Given the dearth of literature on the benefits of this funding source, especially for community college students, our study shines light on the topic. Specifically, this study reports on the impacts of Section 127 of the Internal Revenue Code, employer-sponsored educational assistance benefits, on degree-seeking public community college student outcomes based on a propensity score matching analytic strategy. Our results suggest that the …