A 529 account allows tax deductible deposits for which funds can be withdrawn for educational purposes including room and board.

As of 2024, in some circumstances you can roll over your 529 account to a Roth IRA subject to annual contribution limits. See https://www.fidelity.com/learning-center/personal-finance/529-rollover-to-roth. Typical Roth IRA income limits are not in effect!