### Question
Can you define what qualified higher education expenses means?


### Answer
**Qualified higher education expenses** is defined as the following in *20 U.S.C. § 1087vv*:

> given the term in section 529(e) of title 26.

#### Citation:
  - *20 U.S.C. § 1087vv*
  - Heading: **CHAPTER 28-HIGHER EDUCATION RESOURCES AND STUDENT ASSISTANCE > SUBCHAPTER IV-STUDENT ASSISTANCE > Part F-Need Analysis**

