to an individual retirement plan (as defined in section 7701(a)(37) of the Internal Revenue Code of 1986) established and maintained pursuant to a payroll deduction savings program of a State or political subdivision thereof, and (B) shall not be required to participate in any manner in such a payroll deduction savings program. (2) Qualified State law exception This subsection shall not apply with respect to any employer to the extent that such employer participates in an arrangement under a qualified State law. (3) Qualified State law For purposes of this subsection— (A) In general The term qualified State law means a State law that— (i) was enacted before the date of enactment of the Automatic Retirement Plan Act of 2017 , (ii) (I) requires certain employers to contribute to, or participate in, an individual retirement plan (as defined in section 7701(a)(37) of such Code) established and maintained pursuant to a payroll deduction savings program of the State, or (II) allows certain employers to contribute to, or participate in, a plan described in section 413(c) of such Code established and maintained by the State, and (iii) is not superseded by this title (determined without regard to this subsection). (B) Exception If a State law described in subparagraph (A)(ii) is amended after the date of enactment of the Automatic Retirement Plan Act of 2017 to materially expand the scope of the requirement described in subparagraph (A)(ii)(I) or the availability of a plan described in subparagraph (A)(ii)(II), the State law shall, as of the effective date of such amendment, cease to treated as a qualified State law. . (b) Effective date The amendments made by this section shall apply to plan years beginning after December 31, 2017. 11. Matching payments for elective deferral and IRA contributions by certain individuals (a) In general Subchapter B of chapter 65 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: 6433. Matching payments for elective deferral and IRA