qualified higher education expenses

(7) Qualified higher education expenses For purposes of paragraph (2)(E)— (A) In general The term “qualified higher education expenses” means qualified higher education expenses (as defined in section 529(e)(3) ) for education furnished to— (i) the taxpayer, (ii) the taxpayer’s spouse, or (iii) any child (as defined in section 152(f)(1)) or grandchild of the taxpayer or the taxpayer’s spouse, at an eligible educational institution (as defined in section 529(e)(5) ). (B) Coordination with other benefits The amount of qualified higher education expenses for any taxable year shall be reduced as provided in section 25A(g)(2).


26 USC § 72(t)()(7)

Scoping language

None identified, default scope is assumed to be the parent (part II) of this section.
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