; 50 Stat. 664, chapter 663), and is in an emerging industry. (ii) An apprenticeship program which is registered or approved by a recognized State apprenticeship agency in accordance with section 1 of such Act and which is in an emerging industry. (iii) A program of training services listed pursuant to section 122(d) of the Workforce Innovation and Opportunity Act. (iv) A program which is conducted by an area career and technical education school, a community college, or a labor organization. (v) A program which is sponsored and administered by an employer, industry trade association, industry or sector partnership, or labor organization. (B) Emerging industry The term emerging industry means, for a taxable year, an industry that comprises less than 30 percent of all civilian apprentices registered with the Department of Labor for the fiscal year ending in such taxable year. (C) Community college The term community college means an institution which is a junior or community college as defined in section 312(f) of the Higher Education Act of 1965. (D) Labor organization The term labor organization means a labor organization, within the meaning of the term in section 501(c)(5) of the Internal Revenue Code of 1986. (E) Industry trade association The term industry trade association means an organization which— (i) is described in paragraph (3) or (6) of section 501(c) of the Internal Revenue Code of 1986 and exempt from taxation under section 501(a) of such Code, and (ii) is representing an industry. (F) Other terms The terms area career and technical education school , recognized postsecondary credential , and industry or sector partnership have the meanings given such terms, respectively, by section 3 of the Workforce Innovation and Opportunity Act. (3) Non-highly compensated employee The term non-highly compensated employee means, with respect to an employer, an employee whose— (A) compensation (as such term is defined in section 415(c)(3)) from such employer for services provided for the taxable year does not