qualified education expenses

(A)The term “qualified education expenses” means— (i)qualified higher education expenses (as defined in), and (ii)qualified elementary and secondary education expenses (as defined in paragraph (3)). (B)Such term shall include any contribution to a qualified tuition program (as defined in section 529(b)) on behalf of the designated beneficiary (as defined in section 529(e)(1)); 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 subsection (d)(2).

Source

26 USC § 530(b)(2)(A)


Scoping language

For purposes of this section
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