July 24, 2007  

The Honorable
U.S. House of Representatives
Washington, DC  20515 

Dear Representative: 

The Section 127 Coalition urges you to join Representatives Levin (D-MI) and English (R-PA) as an original cosponsor of the Employee Educational Assistance Act, which would permanently extend Internal Revenue Code section 127, employer-provided undergraduate and graduate-level educational assistance.  Section 127 is an efficient, cost-effective vehicle in training U.S. workers to meet America's growing demand for highly skilled and educated workers.  Section 127 is currently set to expire December 31, 2010, unless extended.  

Section 127 allows employers to offer their employees up to $5,250 annually in tax-excludable educational assistance benefits to cover costs for tuition, books, and other qualified expenses.  A purely private sector program, Section 127 has enabled thousands of U.S. workers to expand and develop critical skills and education needed to compete in our growing global economy.   

Education and training for employees is in more demand now than ever before in our history as our economy faces intense global competition and our need for sophisticated technologies and skills increases.  Removing the uncertainty surrounding the future of Section 127 by making it permanent will help employers meet this challenge. 

The Section 127 Coalition represents a broad cross-section of labor, business, and education interests.  Section 127 benefits employers, employees, and, ultimately, the U.S. economy and our competitive edge.  We urge you to cosponsor this important legislation to make permanent Section 127.  For inquiries about the legislation and to join as a cosponsor, please contact either Gabe Maser in Representative Levin’s Office (225-4961) or David Stewart in Representative English’s Office (225-5406). 

Sincerely, 

The Section 127 Coalition
American Association of Universities
American Association of University Professors
American Council on Education
American Electronics Association
American Federation of Teachers
American Federation of State, County and Municipal Employees
American Society for Training & Development
Association of Community College Trustees
College & University Professional Association for Human Resources
Council of Graduate Schools
Department for Professional Employees, AFL-CIO
HR Policy Association
Information Technology Association of America
International Association of Machinists
International Public Management Association for Human Resources
National Association of State Universities and Land Grant Colleges
National Association of Independent Colleges and Universities
National Association of Independent Schools
National Association of Manufacturers
Society for Human Resource Management
United Auto Workers
University Continuing Education Association
University of Michigan
U.S. Chamber of Commerce