ATP's Tuition Reimbursement program isn't taxed. It is not considered income as the money never goes through you. ATP tracks how much you are paid through their website "www.pilotpool.com", they advise your partner airline how much the amount of flying was worth ($5 per hour), the partner airline sends the money to ATP, and then ATP pays the amount to the lender you financed your loan with. Because you never recieved the money and deposited it yourself, it doesn't get taxed as income.