On December 18, President Obama signed the Protecting Americans from Tax Hikes Act (PATH). The changes to 529 Plans include:
Computers, laptops and other related technology are now a Qualified Education Expense, as long as they are used primarily by the beneficiary while enrolled in school. The school does not have to require the computer equipment. This would include costs for Internet access. Retroactive to January 1, 2015, so you have a couple of days to make a withdrawal from a 529 plan this year for any 2015 expenses.
You now have a 60 day window to return 529 Plan withdrawals to a Plan if a student has to withdraw from school due to illness or for other reasons, also retroactive for 2015 (for withdrawals made up to December 18, you actually have until February 16, 2016 to return the 2015 withdrawals). There would be no taxes or penalties for withdrawals returned to the 529 Plan in the 60 day window.
http://www.savingforcollege.com/529_news/index.php?page=plan_news_by_type&plan_news_type_id=2
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