Typically, yes. Individuals working for a qualified employer, as defined by the Internal Revenue Service, however, may receive tax-free repayment assistance. We encourage you to consult with a tax expert to determine your tax liability throughout your participation in the program. Also, to the extent this repayment assistance will be considered taxable income for you, you may want to consider modifying your withholding elections, with your employer, to have more taxes withheld during the year. Please note that we will not include your LRAP assistance when determining your assistance, relative to your income thresholds.