automatic contribution arrangement. (c) Definitions (1) In general Any term used in this section which is also used in section 401(k)(14) shall have the same meaning as when used in such section. (2) Small employer The term small employer means an eligible employer (as defined in section 408(p)(2)(C)(i)). (d) Denial of double benefit No deduction shall be allowable under this title for any contribution with respect to which a credit is allowed under this section. . (b) Credit To be part of general business credit Subsection (b) of section 38 of the Internal Revenue Code of 1986 is amended by striking plus at the end of paragraph (35), by striking the period at the end of paragraph (36) and inserting , plus , and by adding at the end the following new paragraph: (37) the safe harbor adoption credit determined under section 45S. . (c) Clerical amendment The table of sections for subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding after the item relating to section 45R the following new item: Sec. 45S. Credit for small employers with respect to modified safe harbor requirements for automatic contribution arrangements. . (d) Effective date The amendments made by this section shall apply to taxable years that include any portion of a plan year beginning after December 31, 2017. 105. Qualified cash or deferred arrangements must allow long-term employees working more than 500 but less than 1,000 hours per year to participate (a) Participation requirement (1) In general Subparagraph (D) of section 401(k)(2) of the Internal Revenue Code of 1986 is amended to read as follows: (D) which does not require, as a condition of participation in the arrangement, that an employee complete a period of service with the employer (or employers) maintaining the plan extending beyond the close of the earlier of— (i) the period permitted under section 410(a)(1) (determined without regard to subparagraph (B)(i) thereof), or (ii) subject to the provisions of paragraph (14), the first