No. The definition of qualified higher education expenses in 26 USC 529(e)(3) includes tuition, fees, books, supplies, and equipment required by the school, plus room and board for students who are enrolled at least half-time. Also, the American Recovery and Reinvestment Act of 2009 temporarily included the cost of computer equipment in 2009 and 2010 even if not required by the school. This definition does not include the cost of student health insurance.