115 STAT. 58 PUBLIC LAW 107-16-JUNE 7, 2001 (2) QUALIFIED ELEMENTARY AND SECONDARY EDUCATION 26 USC 530. EXPENSES. —Section 530(b) (relating to definitions and special rules) is amended by adding at the end the following new paragraph: " (4) 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 (as defined in section 170(e)(6)(F)(i)) 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. — The term 'school' means any school which provides elementary education or secondary education (kindergarten through grade 12), as determined under State law.". (3) CONFORMING AMENDMENTS.—Section 530 is amended— (A) by striking "higher" each place it appears in subsections (b)(1) and (d)(2), and (B) by striking "HIGHER" in the heading for subsection (d)(2). Regulations. (d) WAIVER OF AGE LIMITATIONS FOR CHILDREN WiTH SPECIAL NEEDS. — Section 530(b)(1) (defining education individual retirement account) is amended by adding at the end the following flush sentence: "The age limitations in subparagraphs (A)(ii) and (E), and paragraphs (5) and (6) of subsection (d), shall not apply to any designated beneficiary with special needs (as determined under regulations prescribed by the Secretary).". (e) ENTITIES PERMITTED TO CONTRIBUTE TO ACCOUNTS.—Section 530(c)(1) (relating to reduction in permitted contributions based on adjusted gross income) is amended by striking "The maximum amount which a contributor" and inserting "In the case of a contributor who is an individual, the maximum amount the contributor". (f) TIME WHEN CONTRIBUTIONS DEEMED MADE. — (1) IN GENERAL.— Section 530(b) (relating to definitions and special rules), as amended by subsection (c)(2), is amended by adding at the end the following new paragraph: "(5) TIME WHEN CONTRIBUTIONS DEEMED MADE. —An individual shall be deemed to have made a contribution to an
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