; (ii) a nonprofit organization; or (iii) a business; and (B) includes— (i) an employer at the site of employment for an eligible worker in a program position; or (ii) a community-based organization that acts as an employer of record by— (I) assuming the roles and responsibilities assigned to employers described in clause (i) under this Act; (II) entering into an agreement with an employer described in clause (i) to set forth the terms and conditions for employment of an eligible worker in a program position in a jobs program in accordance with the provisions of this Act; and (III) acting as an intermediary between eligible workers and employers described in clause (i) to facilitate participation in the jobs program involved. (6) Payroll taxes The term payroll taxes means taxes under section 3111, 3221, 3301, or 3321 of the Internal Revenue Code of 1986, and any similar State or local tax imposed on employers. (7) Pre-apprenticeship The term pre-apprenticeship , used with respect to a program, means a program that is designed to prepare individuals to enter and succeed in a registered apprenticeship program and is carried out by an entity that has a documented partnership with at least one sponsor of a registered apprenticeship program. (8) Program position (A) In general The term program position , used with respect to a jobs program— (i) means a position— (I) in a temporary job that is designed to lead to long-term employment; and (II) that is provided along with, as necessary, supportive services and training services to enable an individual to succeed in the job and obtain and retain long-term employment; and (ii) includes— (I) a position in a transitional job; (II) a position in a registered apprenticeship program