(b)

1. (1) The employer is responsible for maintaining records adequate to substantiate the employer's tuition reimbursement tax credit claim.

2. (2) These records must include clear proof that:

   1. (A) The employees for whom credit is being claimed actually paid for:

(i) Tuition;

1. (ii) Books; and

   1. (iii) Fees; and
   2. (B) Such employees were actually reimbursed for those expenses by the employer.