multiple of— (A) $100 in the case of an adjustment of the amount in subsection (a)(2), and (B) $1,000 in the case of an adjustment of the amount in subsection (b)(3)(A)(i). . (b) Payment authority Section 1324(b)(2) of title 31, United States Code, is amended by striking or 6431 and inserting 6431, or 6433 . (c) Deficiencies Section 6211(b)(4) is amended by striking and 6431 and inserting 6431, and 6433 . (d) Conforming amendments (1) Section 25B of the Internal Revenue Code of 1986 is amended by striking subsections (a) through (f) and inserting the following: For payment of credit related to qualified retirement savings contributions, see section 6433. . (2) The table of sections for subchapter B of chapter 65 of such Code is amended by adding at the end the following new item: Sec. 6433. Matching payments for elective deferral and IRA contributions by certain individuals. . (e) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2019. 3. Establishment of MyRA Program (a) In general The Secretary of the Treasury shall, not later than December 31, 2019, establish a permanent program, to be known as the MyRA Program , which meets the requirements of this section to establish and maintain a Roth IRA on behalf of individuals. (b) Program specifications (1) In general (A) Roth IRAs The MyRA Program established under this section shall— (i) permit an individual to establish a Roth IRA which satisfies the requirements of section 408A of the Internal Revenue Code of 1986 on behalf of the individual