; 29 U.S.C. 50 et seq.)), (B) has been employed under a qualified apprenticeship program or a qualified multi-employer apprenticeship program for a period of not less than 7 months that ends within the taxable year, (C) is not a highly compensated employee (as defined in section 414(q)), and (D) is not a seasonal worker (as defined in section 45R(d)(5)(B)). (2) Training received by members of the Armed Forces An employer shall consider and may accept, in the case of a qualified individual participating in a qualified apprenticeship program or a qualified multi-employer apprenticeship program, any relevant training or instruction received by such individual while serving in the Armed Forces of the United States, for the purpose of satisfying the applicable training and instruction requirements under such qualified apprenticeship program. (c) Qualified apprenticeship program and qualified multi-Employer apprenticeship program (1) Qualified apprenticeship program (A) In general For purposes of this section, the term qualified apprenticeship program means a program registered under the National Apprenticeship Act, whether or not such program is sponsored by an employer, which— (i) provides qualified individuals with on-the-job training and instruction for a qualified occupation with the employer, (ii) is registered with the Office of Apprenticeship of the Employment and Training Administration of the Department of Labor or a State apprenticeship agency recognized by such Office of Apprenticeship, (iii) maintains records relating to the qualified individual, in such manner as the Secretary, after consultation with the Secretary of Labor, may prescribe, and (iv) satisfies such other requirements as the Secretary, after consultation with the Secretary of Labor, may prescribe. (B) Qualified occupation For purposes of subparagraph (A)(i), the term qualified occupation means a skilled trade occupation in a high-demand mechanical, technical, healthcare, or technology field (or such other occupational field as the Secretary,