expense means amounts paid or incurred by an employer for a qualified training program for non-highly compensated employee. (B) Exclusion The term qualified training expense shall not include any amounts paid for meals, lodging, transportation, or other services. (4) Qualified training program (A) In general The term qualified training program means any of the following: (i) An apprenticeship program registered under section 1 of the Act of August 16, 1937 (commonly known as the National Apprenticeship Act