Coverdell education savings account unless it provides adequate safeguards to prevent contributions on behalf of a designated beneficiary in excess of those necessary to provide for the qualified education expenses of the beneficiary. . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2017. III 529 programs for elementary and secondary education expenses 301. Programs for pre-kindergarten, elementary, and secondary education expenses (a) In general Paragraph (7) of section 529(c) of the Internal Revenue Code of 1986, as added by section 11032 of Public Law 115–97 , is amended to read as follows: (7) Treatment of certain pre-higher education expenses (A) In general Any reference in this section to the term qualified higher education expense shall include a reference to— (i) expenses for tuition, fees, academic tutoring, special needs services (in the case of a special needs beneficiary), and books, supplies, and other equipment which are incurred in connection with the enrollment or attendance of the designated beneficiary 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. Clause (iii) shall not include expenses for computer software designed for sports, games, or hobbies unless the software is predominantly educational in nature. (B) School For purposes of this paragraph, the term school means any school (including a home school) which