year (within the meaning of section 86), over (ii) the amount included in gross income for such year under section 86. . (b) Conforming amendments (1) Section 25B of such Code is amended by striking qualified retirement savings each place it appears in the text and inserting qualified savings . (2) The subsection heading for section 25B(d) of such Code is amended by striking retirement . (3) Subparagraph (A) of section 25B(d)(3) of such Code, as redesignated by subsection (a), is amended— (A) by striking paragraph (1) the first place it appears and inserting paragraph (1) or (2) , and (B) by striking paragraph (1) the second place it appears and inserting paragraph (1), or (2), as the case may be, . (4) The heading for section 25B of such Code is amended by striking and IRA contributions and inserting , IRA contributions, and qualified tuition program contributions . (5) The table of sections for subpart A of part IV of subchapter A of chapter 1 of such Code is amended by striking the item relating to section 25B and inserting the following new item: Sec. 25B. Elective deferrals, IRA contributions, and qualified tuition program contributions by certain individuals. . (c) Effective date The amendments made by this section shall apply to contributions made after December 31, 2017, in taxable years ending after such date. 3. Exclusion from gross income for employer contributions to qualified tuition programs (a) In general Part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 (relating to items specifically excluded from gross income) is amended by inserting after section 127 the following new section: 127A. Employer contributions to qualified tuition programs (a) In general Gross income of an employee does not include amounts paid by the employer as contributions to a qualified tuition program held by the employee or spouse of the employee if the contributions are made pursuant to a program which is described in subsection (c). (b) Maximum exclusion (1) In general The amount excluded from the