<p>I believe that 529 plan rules are governed by Federal tax law and not PA rules. From the IRS website, it appears that 529 funds can be withdrawn for computer equipment. However, its best to consult your own tax advisor! [529</a> Plans: Questions and Answers](<a href=“http://www.irs.gov/newsroom/article/0,,id=213043,00.html]529”>http://www.irs.gov/newsroom/article/0,,id=213043,00.html)</p>