qualified higher education expenses
(A)The term “qualified higher education expenses” means tuition and fees required for the enrollment or attendance of— (i)the taxpayer, (ii)the taxpayer’s spouse, or (iii)any dependent of the taxpayer with respect to whom the taxpayer is allowed a deduction under section 151, (B)Such term shall not include expenses with respect to any course or other education involving sports, games, or hobbies other than as part of a degree program. (C)Such term shall include any contribution to a qualified tuition program (as defined in) on behalf of a designated beneficiary (as defined in such section), or to a Coverdell education savings account (as defined in section 530) on behalf of an account beneficiary, who is an individual described in subparagraph (A); but there shall be no increase in the investment in the contract for purposes of applying section 72 by reason of any portion of such contribution which is not includible in gross income by reason of this subparagraph.