University Policy 317, Mobile Communication Device Allowances, has been revised to reflect the following:
Updated OSBM/IRS guidance makes payment of MCD allowances for “Substantial Non-Compensatory Business Reasons” nontaxable instead of taxable.
OSBM guidance also now requires employees to submit specific documentation (e.g., monthly bill) annually to show that the MCD allowance does not exceed expenses actually incurred.
Updated definition of MCDs to include smartphones and tablets and clarify that this policy only applies to devices with associated service plans.
Clarify definitions of ‘Department’ and ‘Department Head’
Make the MCD allowance the primary, preferred ‘option’ for payments by the University related to employee use of MCDs.
ITS/Telecommunications will no longer centrally manage University-owned MCDs. Departments must therefore manage any University-owned devices internally and provide business justification documentation to Business Affairs.