; (ii) in clause (i)— (I) in subclause (II), by inserting or for courses described in subclause (III) after eligible educational institution ; and (II) by adding at the end the following new subclauses: (III) Preparatory courses Preparatory courses for an examination required for admission to an eligible educational institution, for successful performance at an eligible educational institution, or for a professional licensing or certification examination. (IV) Room and board and transportation Room and board and transportation, including commuting expenses, necessary to enable attendance at courses of instruction at an eligible educational institution or attendance at courses described in subclause (III). ; (iii) by amending clause (ii) to read as follows: (ii) Eligible educational institution The term eligible educational institution means— (I) an institution described in section 101 or 102 of the Higher Education Act of 1965 ( 20 U.S.C. 1001 , 1002); or (II) an area career and technical education school, as defined in section 3(3) of the Carl D. Perkins Career and Technical Education Act of 2006 ( 20 U.S.C. 2302(3) ). ; and (iv) by adding at the end the following new clause: (iii) Education purchase plan The term education purchase plan means a plan— (I) for the purchase of items or services described in subclauses (II) through (IV) of clause (i) from entities other than eligible educational institutions; (II) that includes a description of the items or services to be purchased; and (III) that includes such information as a qualified entity may request from the eligible individual involved regarding the necessity of the items or services to a course of study at an eligible educational institution or a course described in clause (i)(III).