The underside of the egress window can not be in excess of forty four inches in the completed flooring of the basement to permit occupants to entry it with no support of a ladder or stepstool. Egress Windows, or because the code calls them, EEROs, are described from the IBC https://basementegresswindow.bloguetechno.com/top-neverwet-basement-waterproofing-secrets-67784906