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Tuition-related benefits are firm- and program-specific, so do not assume every return offer includes second-year tuition support.
Some firms or historical programs have offered scholarships, tuition reimbursement or other incentives tied to returning full time. Eligibility, amounts and service obligations can change by year and office.
Use the written internship and return-offer materials as the source of truth. If tuition support matters to your decision, ask recruiting exactly what is covered, when it is paid and whether repayment is required if you do not join or leave early.
Separate tuition benefits from normal signing bonuses and compensation. The headline value can be attractive, but the conditions determine how much the benefit is actually worth.