; and (3) by adding at the end the following new subparagraphs: (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. Clause (iii) shall not include expenses for computer software designed for sports, games, or hobbies unless the software is predominantly educational in nature. (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). . (b) Conforming amendments Section 529 of such Code is amended by striking qualified higher education each place it appears in subsections (b) and (c) and inserting qualified education . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2014.