qualified higher education expenses
(5) In this subsection: (A) The term “qualified education benefit” means— (i) a qualified tuition program (as defined in section 529(b)(1)(A) of title 26 ) or other prepaid tuition plan offered by a State; and (ii) a Coverdell education savings account (as defined in section 530(b)(1) of title 26 ). (B) The term “qualified higher education expenses” has the meaning given the term in section 529(e) of title 26 .