,i  #aafth ,,congress  #ast ,session    
,h4 ,r4 #aich  ,,in ,,the ,,house ,,of  
,,representatives  ,march #bg1          
#bjai,mrs4 ,trahan 7for herself and ,mr4
 ,kelly of ,pennsylvania7 introduced the
 following bill2 which was referred to  
the ,committee on ,ways and ,means  ,a  
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to provide a credit to  
small employers providing an eligible   
automatic contribution arrangement under
 a retirement savings plan4  #a4 ,short 
title ,this ,act may be cited as the    
,small ,employer ,retirement ,savings   
,auto-,enrollment ,credit ,act4  #b4    
,small employer retirement savings      
automatic enrollment credit  7a7 ,in    
general ,subpart ,d of part ,,iv of     
subchapter ,a of chapter #a of the      
,internal ,revenue ,code of #aihf is    
amended by adding at the end the        
following new section3  #de,t4          
,auto-enrollment credit for retirement  
savings options provided by small       
employers  7a7 ,in general ,for purposes

 of section #ch1 in the case of an      
eligible employer1 the retirement       
auto-enrollment credit determined under 
this section for any taxable year is an 
amount equal to-- 7#a7 #ejj for any     
taxable year occurring during the credit
 period1 and  7#b7 zero for any other   
taxable year4  7b7 ,credit period ,for  
purposes of subsection 7a7--  7#a7 ,in  
general ,the credit period with respect 
to any eligible employer is the         
#c-taxable-year period beginning with   
the first taxable year for which the    
employer includes an eligible automatic 
contribution arrangement 7as defined in 
section #dad7w77#c77 in a qualified     
employer plan 7as defined in section    
#digb7;d77 sponsored by the employer4   
7#b7 ,maintenance of arrangement ,no    
taxable year with respect to an employer
 shall be treated as occurring within   
the credit period unless the arrangement
 described in paragraph 7#a7 is included
 in the plan for such year4  7c7        
,eligible employer ,for purposes of this

 section1 the term eligible employer has
 the meaning given such term in section 
#djh7p77#b77;,c77i74  4  7b7 ,credit ,to
 be part of general business credit     
,subsection 7b7 of section #ch of the   
,internal ,revenue ,code of #aihf is    
amended by striking plus at the end of  
paragraph 7#ca71 by striking the period 
at the end of paragraph 7#cb7 and       
inserting 1 plus1 and by adding at the  
end the following new paragraph3  7#cc7 
in the case of an eligible employer 7as 
defined in section #de,t7c771 the       
retirement auto-enrollment credit       
determined under section #de,t7a74  4   
7c7 ,clerical amendment ,the table of   
sections for subpart ,d of part ,,iv of 
subchapter ,a of chapter #a of the      
,internal ,revenue ,code of #aihf is    
amended by inserting after the item     
relating to section #de,s the following 
new item3  ,sec4 #de,t4 ,auto-enrollment
 credit for retirement savings options  
provided by small employers4  4  7d7    
,effective date ,the amendments made by 

this section shall apply to taxable     
years beginning after ,december #ca1    
#bjai4