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 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) Effective date The amendments made by this section shall apply to distributions made after December 31, 2017.