Ind. Code § 21-9-2-19.5
"Qualified higher education expenses"
As added by P.L.25-1999, SEC.6. Amended by P.L.135-2002, SEC.13.
"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.