as timely If— (i) a revocation under subparagraph (A) is made for any taxable year after the date prescribed by this paragraph for making such revocation for such taxable year or no such revocation is made for any taxable year, and (ii) the Secretary determines that there was reasonable cause for the failure to timely make such revocation, the Secretary may treat such a revocation as timely made for such taxable year. . (d) Effective date (1) In general Except as otherwise provided in this subsection, the amendments made by this section shall apply to elections for taxable years beginning after December 31, 2018. (2) Revocations The amendments made by subsection (c) shall apply to revocations after December 31, 2018. 305. Quarterly reporting of estimated tax payments (a) In general The table contained in paragraph (2) of section 6654(c) is amended— (1) by striking June 15 and inserting July 15 , and (2) by striking September 15 and inserting October 15 . (b) Effective date The amendments made by this section shall apply to installments due in taxable years beginning after December 31, 2018. IV Retirement plans and savings 401. Expansion of employee plans compliance resolution system (a) In general Except as otherwise provided in regulations prescribed by the Secretary of the Treasury or the Secretary's delegate (referred to in this section as the Secretary ), any inadvertent failure to comply with the rules applicable under section 401(a), 403(a), 403(b), 408(p), or 408(k) of the Internal Revenue Code of 1986 may be self-corrected under the Employee Plans Compliance Resolution System (as described in Revenue Procedure 2016–51 or any successor guidance), except to the extent that such failure was identified by Secretary prior to any actions that demonstrate a commitment to implement a self-correction. (b) Loan error The Secretary of Labor shall treat any loan error corrected pursuant to subsection (a) as meeting the requirements of the Voluntary Fiduciary Correction Program of the Department of Labor. (c) EPCRS