Rev. 11/04
GUIDELINES FOR PC 191
Pursuant to PC 191, full-time employees of the TBR and UT systems are eligible to enroll in one course per term at
any public postsecondary institution, with fees waived for the employee, on a space available basis. The following
guidelines are proposed for uniform administration of PC 191 by TBR institutions and technology centers, effective July
1, 1985, and shall have no effect on the existing faculty and staff development programs at the institution or
Tennessee technology center.
1. All full-time employees (faculty, administrators, and support staff) of the universities, community colleges,
technical institutes, Tennessee technology centers, and central office staff are eligible to participate.
2. The courses must be credit; employees must meet the regular academic rules and regulations of the
institution offering the courses.
3. Tuition charges, maintenance fees, debt service fee, student activity fees, technology access fees, and
registration fees will be waived for the employees. Employees, however, are responsible for special course
fees and the costs of books and supplies, application fees, applied music fees, lab fees, off-campus facility
fees, parking fees and traffic fines.
4. An employee must receive approval from his or her immediate supervisor prior to registering for the course,
using the attached PC 191 form and other forms required by campus policy.
5. Course attendance may not disrupt the employee’s work schedule; employees must request annual leave to
attend courses during work hours.
6. An employee may register for a course only after formal registration period.
7. An employee must present a fully executed PC 191 form to register for a course.
8. Employees will be officially enrolled in courses on a space available, first come-first serve basis. An
employee may be dropped from a course in the event it is filled with fee-paying students. Employees may
not be considered in the determination of whether a course has sufficient enrollment to be offered.
9. Each institution an area school will establish a special scholarship account for employee fee waivers. There
will be no transfer of funds among institutions and schools.
10. Employee’s enrollment will be reported in a new category to be established in the SIS.
11. Courses offered at all technology centers are included in this benefit.
12. Undergraduate course tuition paid by the Tennessee Board of Regents institutions or the University of
Tennessee System for employees is excluded from the employee’s gross income according to the Internal
Revenue Code (IRC) Section 117(d). Graduate course tuition paid by the institution will be included in the
employee’s income as wages. In some circumstances, if a course is deemed job related as strictly defined
by the IRS, graduate courses may be exempt from taxes.
Graduate courses are considered job related if the education:
a. Maintains or improves skills required by the individual in his/her employment; or
b. Meets the express requirements of the individual’s employer, or the requirements of applicable law or
regulations, imposed as a condition to retain the present position or salary.
However, even if the education meets the requirements listed above, the education expenditures are not
considered job related if the education:
a. Is required in order to meet the minimum education requirements for qualification in his/her
employment; or
b. Qualifies the individual in a new trade or business
