The draft of the 2026 federal fringe benefit tax guide for employers, including related changes made in the One Big Beautiful Bill Act, P.L. 119-21, was released Dec. 5 by the Internal Revenue Service.
The draft 2026 Publication 15-B, Employer’s Tax Guide for Fringe Benefits, includes a note that “employer-provided AI literacy and skill development programs” may be considered a working condition fringe benefit and excluded from income if the programs maintain or improve skills employees need in their jobs, citing Executive Order 14179. This is similar to the treatment of other job-related education programs. Besides the note, the ...
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