26 U.S.C. §530(b)(3) · referenced by §25F(c)(4)
Qualified Elementary and Secondary Education Expenses
§25F(c)(4) defines “qualified elementary or secondary education expense” by reference to this Coverdell statute. The list below is therefore the federal definition of expenses ECCA / FSTC scholarships can fund.
(3)Qualified elementary and secondary education expenses
(A)In general
The term “qualified 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 an 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 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.
(B)School
(C)Computer technology or equipment