My current one does not, although they give us a $500 prepaid credit card for equipment, books, whatever and don't ask too many questions about it (though we do have to upload receipts) My previous company had a $1500/person/year learning budget that was more closely regulated by my manager. I could send him links to conferences, online courses, books on Amazon, whatever and he'd buy them for me with his company card. I asked for a bunch of tangentially-relevant books (it was a Ruby shop and I bought a bunch of Clojure and productivity books) and he didn't care

My company moved from paying for one conference a year (I’m sure there was some dollar limit but it wasn’t really clear what it was) to a fixed $2,000/year for any educational or professional-development expenses. You can get a virtual CC through Ramp to pay those expenses, or you can pay them out of pocket and submit for reimbursement. I’ve used mine for career coaching, books, and subscriptions (to paid newsletters and industry media) since I haven’t been to an in-person conference since pre-covid.

Worth mentioning that some of the best Clojure learning resources are free to access: • This slack group. • YouTube Clojure videos, • Clojure blog posts, • Clojure open source (github) repos • Stackoverflow • software like emacs, intellij, VSCode • etc Or relatively low cost (e.g. a Clojure book). So whilst it's excellent if a company provides learning materials budget, I don't currently see it as essential.