AOTC QHEE? College requires Health and Wellness Fee. Publication 970 says if required fee to attend then QHEE, but page 17 of 970 unclear. Is Health and Wellness QHEE?

[lori700]

PUB 970 Page 17
Expenses That Don't Qualify
Qualified education expenses don't include amounts paid
for:
• Insurance

[Hal_Al]

The latest edition of Pub 970 appears to have removed the previous ambiguity:

Expenses That Don't Qualify
Qualified education expenses don't include amounts paid for:
• Insurance;
• Medical expenses (including student health fees);
• Room and board;
• Transportation; or
• Similar personal, living, or family expenses.
This is true even if the amount must be paid to the institution as a condition of enrollment or attendance.