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


### Answer
Under *20 U.S.C. § 1087vv*, **qualified higher education expenses** is defined as:

> 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 E-Need Analysis**

