in section 529(b). (2) Employee and employer The terms employee and employer shall have the meaning given such terms by paragraphs (2) and (3), respectively, of section 127(c). (3) Applicable rules Rules similar to the rules of paragraphs (4), (5), (6), and (7) of section 127(c) shall apply. (e) Cross reference For reporting and recordkeeping requirements, see section 6039D. . (b) Exclusion from employment taxes (1) Sections 3121(a)(18), 3306(b)(13), and 3401(a)(18) of such Code are each amended by inserting 127A, after 127, each place it appears. (2) Section 3231(e)(6) of such Code is amended by striking section 127 and inserting section 127 or 127A . (c) Reporting and recordkeeping requirements Section 6039D(d)(1) of such Code is amended by inserting 127A, after 127, . (d) Other conforming amendments (1) Sections 125(f), 414(n)(3)(C), and 414(t)(2) of such Code are each amended by inserting 127A, after 127, each place it appears. (2) Section 132(j)(8) of such Code is amended by striking section 127 and inserting section 127 or 127A . (3) Section 221(d)(2)(A) of such Code is amended by inserting 127A, after 127 . (4) Section 1397(a)(2)(A) of such Code is amended by inserting at the end the following new clause: (iii) Any amount paid or incurred by an employer which is excludable from the gross income of an employee under section 127A, but only to the extent paid or incurred to a person not related to the employer. . (5) Section 209(a)(15) of the Social Security Act ( 42 U.S.C. 409(a)(15) ) is amended by striking or 129 and inserting , 127A, or 129 . (e) Clerical amendment The table of sections for part III of subchapter B of chapter 1 of such Code is amended by inserting after the item relating to section 127 the following new item: Sec. 127A. Employer contributions to qualified tuition programs. . (f) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2017. 4. Special rollover to Roth IRA from long-term qualified tuition program (a) In general Paragraph