No.
The new tax law permits 529 distributions for K-12 tuition expenses. I haven't read anything indicating that pre-K tuition expenses qualify.
Here's the text of the new law:
TREATMENT OF ELEMENTARY AND SECONDARY TUITION.—Any reference in this subsection to the term ‘qualified higher education expense’ shall include a reference to expenses for tuition in connection with enrollment or attendance at an elementary or secondary public, private, or religious school.
Your 1 year old is enrolled in a preK program and not eligible. Another way of saying that is: the student must be K-12; not just the school.
