Computers and peripheral equipment were added as qualified expenses when the PATH Act of 2015 was passed. It does not specify how many computers or equipment would be considered covered,which I'm inferring to be your concern, so you could buy new computers as often as you wanted.
Good luck,
Brian Boswell
VP, Research & Development
This information does not constitute tax advice and is provided for informational purposes only. Please consult your tax advisor, financial advisor, local taxing authority, and/or plan provider or sponsor for more information.