On second look, I think I am incorrect. Altering Section 132(j)(8) doesn't yield a substantial change. Before: Amounts paid or expenses incurred by the emplo

On second look, I think I am incorrect. Altering Section 132(j)(8) doesn't yield a substantial change. Before: Amounts paid or expenses incurred by the employer for education or training provided to the employee which are not excludable from gross income under section 127 shall be excluded from gross income under this section if (and only if) such amounts or expenses are a working condition fringe. After: Amounts paid or expenses incurred by the employer for education or training provided to the employee shall be excluded from gross income under this section if (and only if) such amounts or expenses are a working condition fringe. I'm not sure where this is in the tax bill.