1. Short title This Act may be cited as the Empowering Parents to Invest in Choice Act of 2017 . 2. Qualified tuition programs extended to cover elementary and secondary education expenses (a) In general Section 529(e)(3) of the Internal Revenue Code of 1986 is amended to read as follows: (3) Qualified education expenses (A) In general The term qualified education expenses means— (i) qualified elementary and secondary education expenses (as defined in subparagraph (B)), and (ii) qualified higher education expenses (as defined in subparagraph (C)). (B) Qualified elementary and secondary education expenses (i) In general The term qualified 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 an 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. Subclause (III) shall not include expenses for computer software designed for sports, games, or hobbies unless the software is predominantly educational in nature. (ii) School The term school means any school which provides elementary education or secondary education (kindergarten through grade 12), as determined under State law. (C) Qualified higher education expenses (i) In general The term qualified higher education