Sec. 19.5. "Qualified higher education expenses" has the meaning set forth in Section 529 of the Internal Revenue Code. As added by P.L.25-1999, SEC.6. Amended by P.L.135-2002, SEC.13.
"Qualified higher education expenses"
Ind. Code § 21-9-2-19.5, under Chapter 2. Definitions.
Ind. Code § 21-9-2-19.5