### Question
What does qualified higher education expenses mean?


### Answer
**Qualified higher education expenses** has the following meaning in *26 U.S.C. § 529*:

> tuition, fees, books, supplies, and equipment required for the enrollment or attendance of a designated beneficiary at an eligible educational institution

#### Citation:
  - *26 U.S.C. § 529*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter F-Exempt Organizations > PART VIII-HIGHER EDUCATION SAVINGS ENTITIES**

