No, the law hasn't changed. The student must be your dependent to claim a tuition credit or deduction.
If you have a 529 plan, where you are the owner and the student is the beneficiary, it is not necessary for the student-beneficiary to be your dependent, for you to claim the earnings exclusion.
In either case, it is not necessary that YOU paid the tuition. It is only necessary that the student had qualified expenses.
