Please stop. The trial is already over. Trump's CFO already served his time and is now a felon. STOP!/---/ When did this happen? It looks like the law was changed in 2020.
Introduction
If you receive educational assistance benefits from your employer under an educational assistance program, you can exclude up to $5,250 of those benefits each year. This means your employer shouldn’t include those benefits with your wages, tips, and other compensation shown in box 1 of your Form W-2. This also means that you don’t have to include the benefits on your income tax return.