beginning after the date of the enactment of this Act. 14. Expanding small employer pension plan startup cost credit (a) In general (1) Including startup costs for employer-established IRAs Section 45E(d)(2) of the Internal Revenue Code of 1986 is amended by striking means a qualified employer plan and all that follows and inserting: means— (A) a qualified employer plan within the meaning of section 4972(d), and (B) a plan of which an automatic deferral IRA described in section 408B is a part. . (2) Additional credit amount (A) In general Section 45E(a) of such Code is amended by striking 50 percent of and all that follows and inserting the sum of— (1) the applicable percentage of the qualified startup costs paid or incurred by the taxpayer during the taxable year, plus (2) $25 multiplied by the number of employees of the employer who participate in any eligible employer plan of the employer for the first time in such taxable year. . (B) Applicable percentage Section 45E(d) of such Code is amended by adding at the end the following new paragraph: (4) Applicable percentage The applicable percentage is— (A) in the case of a plan described in subsection (d)(2)(A), 75 percent, or (B) in the case of a plan described in subsection (d)(2)(B), 50 percent. . (C) Conforming amendment Section 45E(c)(2) of such Code is amended— (i) by striking qualified employer plan in each place it appears and inserting eligible employer plan