|Code Section||Effective Date||Name of Act||Name of Provision||10yr Revenue Estimate ($millions)|
|529||12/31/2008||The American Recovery and Reinvestment Act of 2009 (Public Law 111-5)||Temporarily allow computer technology and equipment
as a qualified higher education expense for qualified
Temporarily allow computer technology and equipment as a qualified higher education expense for qualified tuition programs
Explanation of Provision
The provision expands the definition of qualified higher education expenses for expenses paid or incurred in 2009 and 2010 to include expenses for certain computer technology and equipment to be used by the designated beneficiary and the beneficiary’s family while the beneficiary is enrolled at an eligible educational institution.