The Tax Cuts and Jobs Act of 2017 expanded the definition of qualified higher education expenses, under Section 529 of the Internal Revenue Code, to include expenses for tuition and mandatory fees associated with enrollment or attendance at an elementary or secondary public, private, or religious school. Such expenses are limited to $10,000, in the aggregate, from all 529 plans for the student. The new law applies to any withdrawal or expense after January 1, 2018.
