Treatment of elementary and secondary tuition
Any reference in this section to the term “qualified higher education expense” shall include a reference to the following expenses in connection with enrollment or attendance at, or for students enrolled at or attending, an elementary or secondary public, private, or religious school:
(A) Tuition.
(A)#
Tuition.
(B)#
Curriculum and curricular materials.
(C)#
Books or other instructional materials.
(D)#
Online educational materials.
(E)#
Tuition for tutoring or educational classes outside of the home, including at a tutoring facility, but only if the tutor or instructor is not related to the student and—
(i) is licensed as a teacher in any State,
(ii) has taught at an eligible educational institution, or
(iii) is a subject matter expert in the relevant subject.
(E)(i)#
is licensed as a teacher in any State,
(E)(ii)#
has taught at an eligible educational institution, or
(E)(iii)#
is a subject matter expert in the relevant subject.
(F)#
Fees for a nationally standardized norm-referenced achievement test, an advanced placement examination, or any examinations related to college or university admission.
(G)#
Fees for dual enrollment in an institution of higher education.
(H)#
Educational therapies for students with disabilities provided by a licensed or accredited practitioner or provider, including occupational, behavioral, physical, and speech-language therapies.