qualified tuition and related expenses

(2) Qualified tuition and related expenses For purposes of paragraph (1), the term “qualified tuition and related expenses” means— (A) tuition and fees required for the enrollment or attendance of a student at an educational organization described in section 170(b)(1)(A)(ii), and (B) fees, books, supplies, and equipment required for courses of instruction at such an educational organization.


26 USC § 117(b)(2)

Scoping language

For purposes of this section
Is this correct? or