in section 168(i)(2)(B)), (C) computer software (as defined in section 197(e)(3)(B)), (D) internet access and related services (including equipment or technology necessary for internet access), (E) internet, mobile, or virtual reality learning tools and technology, (F) licensure fees, materials, or other equipment, and (G) any other tools or technology as determined by the Secretary, provided to an employee which is required for the education of the employee or in connection with a course of instruction for the employee, or is required in order for the employee to obtain professional advancement, to obtain any certification, licensure, or employment under any State, regional or national guidelines or regulations applicable to a trade or other skilled profession, or to maintain such a certification, licensure, or employment through a continuing education program. . (c) Employee retention of education-Related tools and technology Section 127(c)(1) of such Code is amended by striking completion of a course of instruction, and inserting completion of a course of instruction (other than education-related tools and technology not described in paragraph (8)(D)), . (d) Effective date The amendments made by this section shall apply to amounts paid or incurred on or after the first day of the calendar quarter which includes the date of the enactment of this Act.