### Question
How does the law define qualified education loan?


### Answer
Under *26 U.S.C. § 6050S*, **qualified education loan** is defined as:

> given such term by section 221(d)(1).

#### Citation:
  - *26 U.S.C. § 6050S*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 61-INFORMATION AND RETURNS > Subchapter A-Returns and Records > PART III-INFORMATION RETURNS > Subpart B-Information Concerning Transactions With Other Persons**

