to a child under age 5 (including childcare provided before and after school), as determined under the law of the State, pursuant to attendance at a school or facility licensed in the State for such purpose. . (c) Career and technical education expenses Section 529(e)(3) of the Internal Revenue Code of 1986, as amended by the preceding subsections, is amended by adding at the end the following new subparagraph: (E) Treatment of career and technical education expenses Such term shall include expenses for books, supplies, and equipment required for enrollment or attendance of a designated beneficiary in a career and technical education program (as defined in section 3 of the Carl D. Perkins Career and Technical Education Act of 2006 ( 20 U.S.C. 2302 )). . (d) Industry intermediary education expenses Section 529(e)(3) of the Internal Revenue Code of 1986, as amended by the preceding subsections, is amended by adding at the end the following new subparagraph: (F) Treatment of industry intermediary education expenses (i) In general Such term shall include expenses for books, supplies, and equipment required for enrollment or attendance of a designated beneficiary in an industry intermediary education program. (ii) Industry intermediary education program For purposes of this subparagraph, the term industry intermediary education program means any entity that— (I) in order to accelerate apprenticeship program development and help establish new apprenticeship partnerships at the national, State, or regional level, serves as a conduit between an employer and an entity, such as an industry partner, the Department of Labor, or a State agency responsible for workforce development programs, (II) demonstrates a capacity to work with employers and other key partners to identify workforce trends and foster public-private funding to establish new apprenticeship programs, and (III) is a business, a consortium of businesses, a business-related nonprofit organization (including industry associations and business federations), a