; (2) whether qualified individuals remained employed by an employer that received an apprenticeship program credit under section 45S of the Internal Revenue Code of 1986 and the length of such employment following expiration of the apprenticeship period; (3) whether qualified individuals who completed a qualified apprenticeship program or a qualified multi-employer apprenticeship program remained employed in the same occupation or field; and (4) recommendations for legislative and administrative actions to improve the effectiveness of the apprenticeship program credit under section 45S of the Internal Revenue Code of 1986. (f) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2017. 3. Encouraging mentors to train the future (a) Early distributions from qualified retirement plans Section 72(t)(2) of the Internal Revenue Code of 1986 is amended— (1) in subparagraph (A)— (A) by striking or at the end of clause (vii); (B) by striking the period at the end of clause (viii) and inserting , or ; and (C) by adding at the end the following new clause: (ix) made to an employee who is serving as a mentor.