Correct you are! The rules seem to have changed since the last time I took a free course. Here’s the IRS info:
Education Below the Graduate Level
If you receive a tuition reduction for education below the graduate level (including primary, secondary, or high school), it is a qualified tuition reduction, and therefore tax free, only if your relationship to the educational institution providing the benefit is described below.
You are an employee of the eligible educational institution.
You were an employee of the eligible educational institution, but you retired or left on disability.
You are a widow or widower of an individual who died while an employee of the eligible educational institution or who retired or left on disability.
You are the dependent child or spouse of an individual described in (1) through (3), above.