qualified postsecondary credentialing expenses
Defined in 1 place of the United States Code.
The term “qualified postsecondary credentialing expenses” means—
(A) tuition, fees, books, supplies, and equipment required for the enrollment or attendance of a designated beneficiary in a recognized postsecondary credential program, or any other expense incurred in connection with enrollment in or attendance at a recognized postsecondary credential program if such expense would, if incurred in connection with enrollment or attendance at an eligible educational institution, be covered under subsection (e)(3)(A),
(B) fees for testing if such testing is required to obtain or maintain a recognized postsecondary credential, and
(C) fees for continuing education if such education is required to maintain a recognized postsecondary credential.
Source
- 2025–present26 U.S.C. § 529Internal Revenue Code · Qualified tuition programs · for purposes of this section