### Question
How does the law define eligible student?


### Answer
Under *26 U.S.C. § 221*, **eligible student** is defined as:

> given such term by section 25A(b)(3).

#### Citation:
  - *26 U.S.C. § 221*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VII-ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS**

