,i  #aae? ,,congress  #a/ ,session  ,h4 
,r4 #cijb  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,octob] #b1 #bjag,mr4 
,bi%op ( ,mi*igan 7= himself & ,mr4     
,neal7 introduc$ ! foll[+ bill2 :i* 0   
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to provide a cr$it to    
small employ]s provid+ an eligible      
automatic contribution arrangem5t "u a  
retirem5t sav+s plan4  #a4 ,%ort title  
,?is ,act may be cit$ z ! ,small        
,employ] ,retirem5t ,sav+s              
,auto-,enrollm5t ,cr$it ,act4  #b4      
,small employ] retirem5t sav+s automatic
 enrollm5t cr$it  7a7 ,9 g5]al ,subp>t  
,d ( "p ,,iv ( sub*apt] ,a ( *apt] #a ( 
! ,int]nal ,rev5ue ,code ( #aihf is     
am5d$ by add+ at ! end ! foll[+ new     
section3  #de,s4 ,auto-enrollm5t cr$it =
 retirem5t sav+s options provid$ by     
small employ]s  7a7 ,9 g5]al ,= purposes
 ( section #ch1 9 ! case ( an eligible  
employ]1 ! retirem5t auto-enrollm5t     
cr$it det]m9$ "u ?is section = any      

taxable ye> is an am\nt equal to--  7#a7
 #ejj = any taxable ye> occurr+ dur+ !  
cr$it p]iod1 &  7#b7 z]o = any o!r      
taxable ye>4  7b7 ,cr$it p]iod ,=       
purposes ( subsection 7a7-- 7#a7 ,9     
g5]al ,! cr$it p]iod ) respect to any   
eligible employ] is ! #c-taxable-ye>    
p]iod beg9n+ ) ! fir/ taxable ye> = :i* 
! employ] includes an eligible automatic
 contribution arrangem5t 7z def9$ 9     
section #dad7w77#c77 9 a qualifi$       
employ] plan 7z def9$ 9 section         
#digb7;d77 sponsor$ by ! employ]4  7#b7 
,ma9t5ance ( arrangem5t ,no taxable ye> 
) respect to an employ] %all be treat$ z
 occurr+ )9 ! cr$it p]iod unless !      
arrangem5t describ$ 9 p>agraph 7#a7 is  
includ$ 9 ! plan = su* ye>4  7c7        
,eligible employ] ,= purposes ( ?is     
section1 ! t]m eligible employ] has !   
mean+ giv5 su* t]m 9 section            
#djh7p77#b77;,c77i74  4  7b7 ,cr$it ,to 
be "p ( g5]al bus9ess cr$it ,subsection 
7b7 ( section #ch ( ! ,int]nal ,rev5ue  
,code ( #aihf is am5d$ by /rik+ plus at 

! end ( p>agraph 7#ce71 by /rik+ ! p]iod
 at ! end ( p>agraph 7#cf7 & ins]t+ 1   
plus1 & by add+ at ! end ! foll[+ new   
p>agraph3  7#cg7 9 ! case ( an eligible 
employ] 7z def9$ 9 section #de,s7c771 ! 
retirem5t auto-enrollm5t cr$it det]m9$  
"u section #de,s7a74  4  7c7 ,cl]ical   
am5dm5t ,! table ( sections = subp>t ,d 
( "p ,,iv ( sub*apt] ,a ( *apt] #a ( !  
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by ins]t+ aft] ! item relat+ to section 
#de,r ! foll[+ new item3  ,sec4 #de,s4  
,auto-enrollm5t cr$it = retirem5t sav+s 
options provid$ by small employ]s4  4   
7d7 ,effective date ,! am5dm5ts made by 
?is section %all apply to taxable ye>s  
beg9n+ aft] ,decemb] #ca1 #bjag4