; and (II) the term registered apprenticeship means an apprenticeship registered under the Act of August 16, 1937 (commonly known as the ‘National Apprenticeship Act’; 50 Stat. 664, chapter 663; 29 U.S.C. 50 et seq.), that meets any requirement, standard, or rule promulgated under such Act as in effect on December 30, 2019. (C) Transfer to an eligible retirement plan, as defined in section 402(c)(8)(B) of the Internal Revenue Code of 1986. (D) Transfer to an ABLE account established under section 529A of the Internal Revenue Code of 1986. (E) Transfer to the personal bank account of the individual for emergency expenses, provided that the total amount transferred during any calendar year does not exceed $1,000. (F) Payment related to purchase of a principal residence by a first-time homebuyer (as such terms are defined in subsection (c) of section 36 of the Internal Revenue Code of 1986). (G) Payment related to start-up expenditures (as defined in subsection (c)(1) of section 195 of the Internal Revenue Code of 1986). (7) Secretary The term Secretary means the Secretary of the Treasury or the Secretary's delegate. (e) Exclusion from income and Federal programs (1) Gross income For purposes of the Internal Revenue Code of 1986, any payment or transfer made with respect to or on behalf of any individual under this section shall not be included in the gross income of any such individual. (2) Federal programs The amount of any payment or transfer made with respect to or on behalf of any individual under this section shall not be taken into account as income or resources for purposes of determining the eligibility of such individual or any other individual for benefits or assistance, or the amount or extent of such benefits or assistance, under any Federal program or under any State or local program financed in whole or in part with Federal funds.