qualified education expenses
(2) Qualified education expenses (A) In general The term “qualified education expenses” means— (i) qualified higher education expenses (as defined in section 529(e)(3) ), and (ii) qualified elementary and secondary education expenses (as defined in paragraph (3)). (B) Qualified tuition programs Such term shall include any contribution to a qualified tuition program (as defined in section 529(b)) on behalf of the designated beneficiary (as defined in section 529(e)(1)); but there shall be no increase in the investment in the contract for purposes of applying section 72 by reason of any portion of such contribution which is not includible in gross income by reason of subsection (d)(2).