qualified education expenses
Defined in 1 place of the United States Code.
The term “qualified education expenses” means—
(i) qualified higher education expenses (as defined in section 529(e)(3)), and
(ii) qualified elementary and secondary education expenses (as defined in paragraph (3)).
Source
- 2005–present26 U.S.C. § 530Internal Revenue Code · Coverdell education savings accounts · for purposes of this section
The term “qualified education expenses” means—
(i) qualified higher education expenses (as defined in section 529(e)(3)), and
(ii) qualified elementary and secondary education expenses (as defined in paragraph (4)).
Source
- 2001–200526 U.S.C. § 530Internal Revenue Code · Coverdell education savings accounts · for purposes of this section