### Question
How does the law define qualified higher education expenses?


### Answer
Under *26 U.S.C. § 529*, **qualified higher education expenses** is defined as:

> tuition, fees, books, supplies, and equipment required for the enrollment or attendance of a designated beneficiary at an eligible educational institution (as defined in section 135(c)(3))

#### Citation:
  - *26 U.S.C. § 529*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter F-Exempt Organizations > PART VIII-QUALIFIED STATE TUITION PROGRAMS**

