529 deduction for infant care at an elementary school

[jumboshrimp1]

Is it possible that I could use 529 funds to pay for my daughter's infant care tuition at a school that serves K-3, and thus would be categorized as an "elementary school?"

My wife works at a private school that goes from birth-3rd grade. My 1-year-old is infant care at the school and we pay a hefty tuition bill every month for her.  I know daycare overall is not covered by the new shift to 529, but the regulations felt a little ambiguous by just referring to an elementary school.

We live in Maryland and the school is in DC by the way.

[Hal_Al]

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.