Yes...but read carefully. According to the 529 tax law, eligible expenses include "tuition, fees, books, supplies, and equipment" required for enrollment or attendance at an institution of higher education.  Under the current regulations the key word is "required."  It is hard to consider a student going to college today without a computer but if it is not a published requirement in the college’s enrollment or course information, the computer may not be an eligible expense.  Some state regulations specifically exempt certain expenditures (for example, certain states do not allow 529 funds to be used for any purpose other than tuition).  A close comparison of different state plans’ definitions of eligible expenses should be made when you are establishing a 529 Plan.