employer shall be treated as occurring within the credit period unless the arrangement described in section 401(k)(14)(C) is included in the plan for such year. (c) Eligible employer For purposes of this section, the term eligible employer has the meaning given such term in section 408(p)(2)(C)(i). . (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) 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 credit 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, 2017. 10. Treatment of automatic contribution plans under State law (a) In general Section 514 of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1144 ) is amended by adding at the end the following: (f) Automatic contribution plans (1) In general If an employer maintains an automatic contribution plan (as defined in section 414(aa) of the Internal Revenue Code of 1986) that satisfies the requirements of section 414(aa)(3) (without regard to subparagraph (D) thereof), the employer— (A) shall not be subject to any requirement imposed by a State or political subdivision thereof to contribute to an individual retirement plan (as defined in section 7701(a)(37) of the Internal Revenue Code of 1986) established and maintained pursuant to a payroll deduction savings program of a State or political subdivision thereof, and (B) shall not be