Sec. 301 529 programs for pre-kindergarten, elementary, and secondary education expenses
“(A) In general—The term qualified education expenses means—
“(i) qualified higher education expenses, and
“(ii) qualified pre-kindergarten, elementary, and secondary education expenses.
“(B) Qualified higher education expenses—The term qualified higher education expenses means”
“(D) Qualified pre-kindergarten, elementary, and secondary education expenses—The term “qualified pre-kindergarten, elementary, and secondary education expenses” means—
“(i) expenses for tuition, fees, academic tutoring, special needs services in the case of a special needs beneficiary, books, supplies, and other equipment which are incurred in connection with the enrollment or attendance of the designated beneficiary of the trust as a pre-kindergarten, elementary, or secondary school student at a public, private, or religious school,
“(ii) expenses for room and board, uniforms, transportation, and supplementary items and services (including extended day programs) which are required or provided by a public, private, or religious school in connection with such enrollment or attendance, and
“(iii) expenses for the purchase of any computer technology or equipment (as defined in section 170(e)(6)(F)(i)) or Internet access and related services, if such technology, equipment, or services are to be used by the beneficiary and the beneficiary’s family during any of the years the beneficiary is in school.
“(E) School—The term school means any school which provides pre-kindergarten, elementary, or secondary education (pre-kindergarten through grade 12), as determined under State law. Such a school shall be treated as an eligible educational institution for purposes of subsection (b).”