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Although your college engineering courses improve your skills in your present job, they are also needed to meet the minimum job requirements for a full-time engineer. The education isn't qualifying work-related education. Example 2. You are an accountant and you have met the minimum educational requirements of your employer. Your employer later changes the minimum educational re- quirements and requires you to take college courses to keep your job. These additional courses can be qualifying work-related education because you have already satis- fied the minimum requirements that were in effect when you were hired. Requirements for Teachers States or school districts usually set the minimum educa- tional requirements for teachers. The requirement is the college degree or the minimum number of college hours usually required of a person hired for that position. If there are no requirements, you will have met the mini- mum educational requirements when you become a fac- ulty member. The determination of whether you are a fac- ulty member of an educational institution must be made on the basis of the particular practices of the institution. You will generally be considered a faculty member when one or more of the following occurs. • You have tenure. • Your years of service count toward obtaining tenure. • You have a vote in faculty decisions. • Your school makes contributions for you to a retire- ment plan other than social security or a similar pro- gram. Example 1. The law in your state requires beginning secondary school teachers to have a bachelor's degree, including 10 professional education courses. In addition, to keep the job, a teacher must complete a fifth year of training within 10 years from the date of hire. If the em- ploying school certifies to the state Department of Educa- tion that qualified teachers can't be found, the school can hire persons with only 3 years of college. However, to keep their jobs, these teachers must get a bachelor's de- gree and the required professional education courses within 3 years. Under these facts, the bachelor's degree, whether or not it includes the 10 professional education courses, is considered the minimum educational requirement for qualification as a teacher in your state. If you have all the required education except the fifth year, you have met the minimum educational require- ments. The fifth year of training is qualifying work-related education unless it is part of a program of study that will qualify you for a new trade or business. Example 2. Assume the same facts as in Example 1, except that you have a bachelor's degree and only six professional education courses. The additional four edu- cation courses can be qualifying work-related education. Although you don't have all the required courses, you have already met the minimum educational requirements. Example 3. Assume the same facts as in Example 1, except that you are hired with only 3 years of college. The courses you take that lead to a bachelor's degree (includ- ing those in education) aren't qualifying work-related edu- cation. They are needed to meet the minimum educational requirements for employment as a teacher. Example 4. You have a bachelor's degree and you work as a temporary instructor at a university. At the same time, you take graduate courses toward an advanced de- gree. The rules of the university state that you can be- come a faculty member only if you get a graduate degree. Also, you can keep your job as an instructor only as long as you show satisfactory progress toward getting this de- gree. You haven't met the minimum educational require- ments to qualify you as a faculty member. The graduate courses aren't qualifying work-related education. Certification in a new state. Once you have met the minimum educational requirements for teachers for your state, you are considered to have met the minimum edu- cational requirements in all states. This is true even if you must get additional education to be certified in another state. Any additional education you need is qualifying work-related education. You have already met the mini- mum requirements for teaching. Teaching in another state isn't a new trade or business. Example. You hold a permanent teaching certificate in State A and are employed as a teacher in that state for several years. You move to State B and are promptly hired as a teacher. You are required, however, to com- plete certain prescribed courses to get a permanent teaching certificate in State B. These additional courses are qualifying work-related education because the teach- ing position in State B involves the same general kind of work for which you were qualified in State A. Education That Qualifies You for a New Trade or Business Education that is part of a program of study that will qualify you for a new trade or business isn't qualifying work-rela- ted education. This is true even if you don't plan to enter that trade or business. If you are an employee, a change of duties that in- volves the same general kind of work isn't a new trade or business. Example 1. You are an accountant. Your employer re- quires you to get a law degree at your own expense. You register at a law school for the regular curriculum that leads to a law degree. Even if you don't intend to become a lawyer, the education isn't qualifying because the law degree will qualify you for a new trade or business. Example 2. You are a general practitioner of medi- cine. You take a 2-week course to review developments in several specialized fields of medicine. The course doesn't Page 62 Chapter 11 Business Deduction for Work-Related Education