Colorado Community College System (CCCS) Tuition and Fees Reimbursement is sponsored by State of Colorado. Beginning in Fall 2024, students who attend public institutions in Colorado and have family income of $90,000 or less are eligible for a complete reimbursement of any out-of-pocket tuition and fees paid for their education.

**APPROVED:**June 9, 2021 **EFFECTIVE:**July 1, 2021 **REVISED:**April 9, 2025 **EFFECTIVE:**July 1, 2025 **REVISED:**December 10, 2025 **REFERENCE(S):**Board Policy (BP) 3-60, Employee Benefits and Leave Marielena DeSanctis, Ph. D.

, Chancellor Unless otherwise specified, the benefits established in this procedure are available to faculty, administrators, professional, and technical staff within the Colorado Community College System, including its Colleges (CCCS or System), designated at 0. 75 FTE or greater (“Benefit-Eligible Employees”).

Benefits for Classified employees are regulated by the Department of Personnel and Administration (DPA) and administered through the System according to established rules and procedures. This procedure establishes the benefits package for eligible employees in accordance with Board Policy (BP) 3-60, Employee Benefits and Leave.

“Benefit-Eligible Employees” means all benefit-eligible administrators, professional, and technical (APT) staff and benefit-eligible faculty.

The State Board for Community Colleges and Occupational Education (SBCCOE) benefits package for Benefit-Eligible Employees may include options for group health insurance, dental insurance, vision insurance, disability plans, group life insurance, and other benefits that may be required by law or deemed beneficial for employees.

Employees outside the scope of this procedure may qualify to enroll in the health benefits portion of the SBCCOE benefits package. Eligibility will be determined annually according to procedures established to meet the requirements of the Affordable Care Act (ACA) and its implementation within the System (see operational guide for additional details).

All employees of CCCS are entitled to regular retirement, early retirement, or disability retirement, in accordance with the rules and regulations of the Colorado Public Employees’ Retirement Association (PERA).

PERA retirees are eligible for employment within the System in accordance with PERA rules, at a rate of pay determined by the Appointing Authority and equitable to employees performing similar duties with comparable qualifications and experience. PERA retirees are not eligible for participation in the SBCCOE benefits package.

_Tuition Reimbursement:_ Tuition reimbursement is approved and paid by the eligible employee’s home College or the System Office. **Eligibility** — Benefit-Eligible Employees and permanent classified employees are eligible for tuition reimbursement when courses are taken at a CCCS College. Eligible employees may also request tuition reimbursement for their eligible dependents, subject to the limitations outlined below.

* Eligible dependents are those who are eligible for participation on the employee’s benefit plan, either health or dental. Any dependent not on the employee’s benefit plan will have to supply proof of dependency, via a third party official public record (e.g., birth certificate, marriage license), and submit this proof to Human Resources to confirm status as an eligible dependent.

* Eligible dependent children applying for reimbursement must have completed their high school diploma or GED prior to the first term for which they are applying. Students 18 years of age or younger and still attending high school classes, or who have not obtained their GED, are not covered within these benefits. These students may be eligible to participate in concurrent enrollment opportunities.

* Eligible dependent children may be no older than 26 years old in the month of September for the calendar year in which the dependent is taking courses for reimbursement. Unless otherwise specifically identified, eligible dependents will be referred to as dependents through the remainder of this procedure.

The employee must be continuously employed in an eligible position, as defined by the scope of this procedure, from the point of application for the tuition reimbursement program to the time the request for reimbursement is made. **Course Registration Process** — The employee or dependent must follow the published College application and registration process and qualify for admittance to the course under institutional-defined criteria.

Before registering for a course, eligible employees and their dependents are encouraged to fill out a Free Application for Federal Student Aid (FAFSA) form for the year in which they are attending courses. In order to be eligible for tuition reimbursement, all employees and dependents must apply for the College Opportunity Fund (COF).

Tuition and fees must be paid by the student when registering for a course and the student account must be current at the time of reimbursement. If the College has a payment plan, the student will also be eligible to use such plan.

**Employee Tuition Reimbursement** — The College or the System Office will reimburse for eligible credit and developmental education tuition, and course related fees (e.g., lab fees), not to exceed 30 credit hours per academic year (fall-spring-summer). Non course related fees such as parking, bus passes, health club memberships, etc. are the sole responsibility of the employee and are not eligible for reimbursement.

Reimbursements that exceed $5,250 collectively in a calendar year will be reported as taxable income to the employee. To be eligible for reimbursement, courses must be job related, career enhancing, or applicable to a degree.

When attendance for courses during the employee’s normal working hours is required, the employee must obtain prior approval from their supervisor and document any agreed upon alternative work arrangements (e.g., altered work schedule and/or use of accrued leave). Job related and career enhancing courses include the following: * Those that provide training for employees to assist in meeting the qualifications for any CCCS position.

* Those that provide training in the use of new or modified methods and equipment. * Those that provide training in skills and knowledge to keep the employee’s knowledge current with advancements in their field. * Those that provide training in skills and knowledge that may be beneficial to the College or System Office.

When courses are to provide training in skills and knowledge necessary for the employee’s current position, or for the benefit of the College or System Office, the College or System Office should consider alternative funds and processes for covering the costs for the employee over the use of tuition reimbursement.

**Dependent Tuition Reimbursement** — The College or the System Office will reimburse the employee for each dependent’s eligible tuition at the resident, base tuition rate, per credit hour at the time the course is taken, which is not inclusive of differential costs that may be applicable to the course. Reimbursement will not exceed 30 credit hours per academic year (fall-spring-summer).

To be eligible for reimbursement, courses must be applicable to a degree. Qualified tuition reimbursed for courses taken through this program by eligible dependents is not taxable under the Internal Revenue Code until it exceeds $5,250 in a calendar year. Reimbursements will be processed through the applicable College or System Office accounts payable process to the employee, not to the student.

Reimbursements that exceed $5,250 collectively in a calendar year will be reported as taxable income to the employee. **Tuition Reimbursement Application and Processing** — Employees must submit a Tuition Reimbursement Application to their home College or System Office Human Resources by the applicable drop/add date at the College of attendance for the term of attendance.

Applications must be approved by the employee’s Human Resources Office and the authorized tuition assistance org code owner. When courses are being taken by the employee, the employee’s supervisor must also approve the application to confirm approval of any scheduling impact.

Upon completion of each semester, the employee must submit documentation of all tuition costs, any aid received, final grades, and the approved tuition reimbursement application to their Human Resources Office to process the reimbursement. Submission deadlines are as follows: * No later than the June 30 immediately following the completed spring semester, or within one week of the end of class for classes ending after June 30.

* No later than the September 30 immediately following the completed summer semester. * No later than the January 31 immediately following the completed fall semester. Approved requests will only be reimbursed if the student successfully completes the course with a grade of C or better.

When applicable, courses assigned a Satisfactory rating shall also be eligible for reimbursement. Under no circumstances will CCCS reimburse an employee an amount that exceeds the student’s personal financial obligation.

Eligible reimbursement will be calculated based on any remaining tuition and course fees after COF, financial aid (excluding loans and work study awards), scholarships, and grants (excluding those restricted in writing for purposes other than tuition) have been deducted from the tuition bill for the semester.

Financial aid, scholarships, and grants will be proportionally reduced from tuition based on the number of credit hours taken in the term. The applicable proportion will be reduced from the requested reimbursement. COF will be deducted from all tuition bills, unless the student can demonstrate they have exhausted this fund.

Grants include, but are not limited to, local, private, or institutional grants, or other third-party reimbursements. _Educational Assistance Programs:_ The Colleges or System Office may establish additional educational assistance programs separate from the CCCS tuition reimbursement benefit. Any such program must be documented and shared with employees.

Educational assistance program documentation must include all of the following: * Eligibility requirements for the program. * Application requirements and process. * Decision making factors for applicant approval.

* Explanation of how disbursements will be provided and for what. * Any employee obligations or considerations for participant repayment. The College or System Office is responsible for applying and managing all applicable tax requirements.

This includes processing employee tax liabilities for those who have exceeded their tax-exempt limits. Educational assistance programs cannot favor highly compensated employees and cannot be provided as a benefit in lieu of compensation. ## Revising this Procedure CCCS reserves the right to change any provision or requirement of this procedure at any time and the change shall become effective immediately.