### Question
What is the definition of qualified higher education expenses?


### Answer
The definition of **qualified higher education expenses** is as follows in *26 U.S.C. § 530*:

> given such term by section 529(e)(3), reduced as provided in section 25A(g)(2).

#### Citation:
  - *26 U.S.C. § 530*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter F-Exempt Organizations > PART VIII-HIGHER EDUCATION SAVINGS ENTITIES**

