The 2d gauged linear sigma model (GLSM) gives a UV model for quantum cohomology on a Kahler manifold X, which is reproduced in the IR limit. We propose and explore a 3d lift of this correspondence, where the UV model is the N=2 supersymmetric 3d gauge theory and the IR limit is given by Giventals permutation equivariant quantum K-theory on X. This gives a one-parameter deformation of the 2d GLSM/quantum cohomology correspondence and recovers it in a small radius limit. We study some novelties of the 3d case regarding integral BPS invariants, chiral rings, deformation spaces and mirror symmetry.