The PATH act refers to "‘(iii) expenses for the purchase of computer or peripheral equipment (as de-
11 fined in section 168(i)(2)(B)),". That section of the code defines "computer" as follows:
"(ii) Computer The term “computer” means a programmable electronically activated device which—
(I) is capable of accepting information, applying prescribed processes to the information, and supplying the results of these processes with or without human intervention, and
(II) consists of a central processing unit containing extensive storage, logic, arithmetic, and control capabilities."
https://www.law.cornell.edu/uscode/text/26/168
Apple's iPad does have a CPU and their website calls it a "computer" but their sales staff won't say whether it qualifies for 529. But based on the Code definition above, it seems like it certainly should, but I can find no guidance from IRS relating to an iPad, which is why Savingforcollege should help us clarify.