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 private organization functioning as a workforce intermediary for the express purpose of serving the needs of businesses (including community-based nonprofit service providers and industry-aligned training providers), or a consortium of any of such entities. . (e) Effective date The amendments made by this section shall apply to contributions made and distributions paid after December 31, 2018. 3. Employer contributions to qualified tuition programs (a) In general Subsection (a) of section 132 of the Internal Revenue Code of 1986 is amended by striking or at the end of paragraph (7), by striking the period at the end of paragraph (8) and inserting , or , and by adding at the end the following new paragraph: (9) qualified tuition program contributions. . (b) Qualified tuition program contributions Section 132 of the Internal Revenue Code of 1986 is amended by redesignating subsection (o) as subsection (p) and by inserting after subsection (n) the following new subsection: (o) Qualified tuition program contributions For purposes of this section— (1) In general The term qualified tuition program contributions means contributions (including matching contributions) made by an employer directly to a qualified tuition program (as described in section 529) designated by an employee if— (A) such contribution is made to an account under such program for which the designated beneficiary is the employee or a member of the family of the employee (within the meaning of section 529(e)(2)), and (B) such contribution is made in connection with a qualified payroll deduction contribution program established by the employer. (2) Qualified payroll deduction contribution program For purposes of this subsection, the term qualified payroll deduction contribution program means a program