Chapter 2. Accounting Services
Section 2.7. Accounts Payable

2.7.6.14.7. Dependent Care

Dependent care expenses in excess of those normally experienced will be reimbursed to University employees traveling on University business. Receipts are required and a maximum of $50/day will be paid. Because this is a selective benefit in that only certain employees (those with dependents) may be reimbursed, this reimbursement falls under IRS Code Section 61 and must be treated as taxable income to the recipient. Applicable FICA, federal and state taxes on the amount reimbursed to the traveler will be withheld from a future paycheck.