; educational income share agreement The term educational ISA or educational income share agreement — (A) means an income share agreement that— (i) is not made, insured, or guaranteed under title IV of the Higher Education Act of 1965 ( 20 U.S.C. 1070 et seq. ) or another federally subsidized educational finance program; (ii) pays amounts to, or on behalf of, the ISA recipient for— (I) costs associated with a postsecondary training program, or any other program designed to increase the individual’s human capital, employability, or earning potential (and not limited to programs eligible to participate under title IV of the Higher Education Act of 1965 ( 20 U.S.C. 1070 et seq. )); (II) any personal expenses (such as books, supplies, transportation, and living costs) incurred by the individual while enrolled in a program described in subclause (I); (III) any other costs or expenses included in the definition of a qualified higher education expense , as defined in section 529(e)(3)(A) of the Internal Revenue Code of 1986; and (IV) the refinancing of loans or income share agreements used for the purposes described in subclauses (I) through (III), and without regard as to whether the income share agreement is provided by the educational institution that the ISA recipient attends; and (B) does not include a loan, open-end credit, or any loan or income share agreement that is secured by real property or a dwelling. (14) Education loan The term education loan means— (A) a loan made, insured, or guaranteed under title IV of the Higher Education Act of 1965 ( 20 U.S.C. 1070 et seq. ) or any other loan made, insured, or guaranteed by the Federal Government