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) in the case of an eligible employer (as defined in section 45S(c)), the retirement auto-enrollment credit determined under section 45S(a). . (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 inserting after the item relating to section 45R the following new item: Sec. 45S. Auto-enrollment option for retirement savings options provided by small employers. . (d) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2018. 107. Certain taxable non-tuition fellowship and stipend payments treated as compensation for IRA purposes (a) In general Paragraph (1) of section 219(f) of the Internal Revenue Code of 1986 is amended by adding at the end the following: The term compensation shall include any amount paid to an individual to aid the individual in the pursuit of graduate or postdoctoral study. . (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2018. 108. Repeal of maximum age for traditional IRA contributions (a) In general Paragraph (1) of section 219(d) of the Internal Revenue Code of 1986 is repealed. (b) Conforming amendment Subsection (c) of section 408A of the Internal Revenue Code of 1986 is amended by striking paragraph (4) and by redesignating paragraphs (5), (6), and (7) as paragraphs (4), (5), and (6), respectively. (c) Effective date The amendments made by this section shall apply to contributions made for taxable years beginning after December 31, 2018. 109. Expansion of IRA ownership of S corporation bank stock (a) In General Section 1361(c)(2)(A)(vi) of the Internal Revenue Code of 1986 is amended by striking , but only to the extent of the stock held by such trust in such bank or company as of the date of the enactment