31, 2017. 112. Increase in credit limitation for small employer pension plan startup costs (a) In general Paragraph (1) of section 45E(b) of the Internal Revenue Code of 1986 is amended to read as follows: (1) for the first credit year and each of the 4 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 . (b) Special rule for employers with 25 or fewer employees Subsection (a) of section 45E of such Code is amended by inserting before the period at the end the following: (100 percent of such costs in the case of an eligible employer with 25 or fewer employees, as determined by substituting 25 for 100 in section 408(p)(2)(C)(i)) . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2017. 113. Safe harbor for corrections of employee elective deferral failures (a) In general Section 414 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (aa) Correcting automatic contribution errors (1) In general Any plan or arrangement shall not fail to satisfy any requirement of this subchapter or section 457 solely by reason of a corrected error. (2) Corrected error defined For purposes of this subsection, the term corrected error means a reasonable administrative error in implementing an automatic enrollment or automatic escalation feature in accordance with the terms of an eligible automatic contribution arrangement (as defined under subsection (w)(3)), provided that the implementation failure is corrected by the date that is 9½ months after the end of the plan year during which the failure occurred. Such correction may occur before or after the participant has terminated employment and may occur without regard to whether