Qualified, nontaxable distributions may be taken from a Section 529 plan for all of the following EXCEPT: A rollover into the beneficiary's ABLE account penalty-free up to the annual contribution limit for an ABLE account. The cost of a computer used by the beneficiary of the plan during years the beneficiary is enrolled at an eligible institution. Up to $5,000 per year for medical expenses for a beneficiary of the plan while attending a qualified educational institution. Up to $10,000 per student per year for tuition at a public, private, or religious school for grades K through 12