; and (ii) by striking qualified in the heading thereof and inserting eligible . (3) Increased limitation Section 45E(b)(1) of such Code is amended by striking $500 and inserting $750 ($2,000 in the case of qualified startup costs attributable to a plan described in subsection (d)(2)(A)) . (b) Effective date The amendment made by this section shall apply to costs paid or incurred in taxable years beginning after the date of the enactment of this Act. 15. Financial education (a) Retirement plan education for small businesses Not later than 6 months after the date of the enactment of this Act— (1) the Department of the Treasury Office of Financial Education, in consultation with the Department of Labor, shall develop and implement an outreach plan to educate small businesses on the types of retirement plans available and the benefits and requirements of such plans