qualifying student loan
(2) The term “qualifying student loan” means a loan, the proceeds of which were used to pay any part or all of the cost of attendance (as defined in section 472 of the Higher Education Act of 1965 ( 20 U.S.C. 1087 ll) at an institution of higher education (as defined in section 101 of the Higher Education Act of 1965 ( 20 U.S.C. 1001 ).