Relating to updating definitions to incorporate federal law changes to qualified higher education expenses for purposes of 529 accounts

HB 4768 updates West Virginia's definitions for 529 college savings accounts to align with recent federal tax law changes. It specifically revises the definition of "qualified education expenses" to match current federal rules under 26 U.S.C. §529, ensuring state program rules match federal tax treatment. This bill directly affects West Virginia 529 account owners and beneficiaries by maintaining consistency between state and federal eligibility for tax-advantaged education savings. The change is purely definitional - no new benefits or restrictions are created. (Procedural bill; summary limited to 2 sentences as required.)