Sec. 19.5. "Qualified higher education expenses" has the meaning set forth in Section 529 of the Internal Revenue Code.
Ind. Code § 21-9-2-19.5
"Qualified higher education expenses"
As added by P.L.25-1999, SEC.6
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.