The Protecting Americans from Tax Hikes Act of 2015 (the PATH Act) was signed into law on Friday, December 18. Parts of the act include a provision that expands a taxpayer's ability to take a penalty-free distribution from an IRA nd Coverdell Education IRAs for higher education.
The list of eligible expenses that are not subject to the IRS 10% early distribution penalty has been expanded to include expenses for the purchase of computers and related equipment, software, and internet access expenses, if used primarily by a student during any of the years they are in school.
See more in The Gold Book: Educational Expenses Rule and Coverdell Education Savings Accounts Distributions.