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.