or maintaining an automatic deferral IRA (as defined in section 408B of the Internal Revenue Code of 1986). (d) Clerical amendment (1) The table of sections for subpart A of part I of subchapter D of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to 408A the following new item: Sec. 408B. Automatic deferral IRAs. . (2) The table of sections for chapter 43 of such Code is amended by adding at the end the following new item: Sec. 4980J. Failure to make timely contributions under automatic deferral IRAs. . (e) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2017. 8. Modification of automatic enrollment safe harbor (a) In general (1) Removal of 10 percent cap Section 401(k)(13)(C)(iii) of the Internal Revenue Code of 1986 is amended by striking , does not exceed 10 percent, and is at least and inserting and is . (2) Conforming amendments (A) Section 401(k)(13)(C)(iii)(I) of such Code is amended by striking 3 percent and inserting at least 3 percent, but not greater than 10 percent, . (B) Section 401(k)(13)(C)(iii)(II) of such Code is amended by striking 4 percent and inserting at least 4 percent, but not greater than 15 percent, . (C) Section 401(k)(13)(C)(iii)(III) of such Code is amended by striking 5 percent and inserting at least 5 percent . (D) Section 401(k)(13)(C)(iii)(IV) of such Code is amended by striking 6 percent and inserting at least 6 percent . (b) Effective date The amendments made by this section shall apply to plan years beginning after the date of enactment of this Act. 9. Secure deferral arrangements (a) In general Section 401(k) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (14) Alternative method for secure deferral arrangements to meet nondiscrimination requirements (A) In general A secure deferral arrangement shall be treated as meeting the requirements of paragraph (3)(A)(ii). (B) Secure deferral arrangement For purposes of this