respect to such individual . (e) Effective date The amendments made by this section shall apply to calendar years beginning after December 31, 2018. 110. Updating of mortality tables for minimum required distributions Section 401(a)(9), as amended by this Act, is further amended by adding at the end the following new subparagraph: (I) Mortality tables (i) Initial update Not later than 1 year after the date of the enactment of this subparagraph, the Secretary shall either update, or provide new tables to replace, the mortality tables used as of such date for purposes of this paragraph. (ii) Periodic revision The Secretary shall (at least every 10 years) make revisions in, or provide new tables to replace, any table in effect under this subparagraph to reflect the actual experience of pension plans and projected trends in such experience. (iii) Effective date Any table prescribed under this subparagraph shall apply to plan years beginning after the date which is 1 year after publication of the final table. . 111. Increase in credit limitation for small employer pension plan startup costs of certain employers (a) In general Subsection (a) of section 45E is amended by inserting before the period at the end the following: (75 percent of such costs in the case of an eligible employer, as determined by substituting 25 for 100 in section 408(p)(2)(C)(i)) . (b) Increase Paragraph (1) of section 45E(b) is amended to read as follows: (1) for the first credit year and each of the 2 taxable years immediately following the first credit year, the greater of— (A) $500, or (B) the lesser of— (i) $250 for each employee of the eligible employer who is not a highly compensated employee (as defined in section 415(q)) and who is eligible to participate in the eligible employer plan maintained by the eligible employer, or (ii) $5,000, and . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2018. 112. Credit for re-enrollment (a) In general Subpart D of part IV of