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. . (f) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2017. 12. Authority to require reporting (a) Reporting under Internal Revenue Code Subsection (a) of section 6058 of the Internal Revenue Code of 1986 is amended by adding at the end thereof the following: The Secretary may by regulation require the inclusion in such annual return of such information as may be necessary or appropriate to determine the effects of the alternative methods of satisfying applicable nondiscrimination requirements, which are described in subsections (k)(13), (k)(14), (m)(11), and (m)(12) of section 401, on the contribution levels of employees who are not highly compensated employees (as defined in section 414(q)). . (b) Reporting under employee retirement income security act of 1974 Section 104(a)(2)(A) of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1042(a)(2) ), as amended by section 3(c), is further amended by inserting before the period at the end thereof the following: , except that in the case of such a deferral-only arrangement contained in a pension plan with at least 100 participants, the Secretary may require such reporting as is necessary or appropriate with respect to service providers, investment options, and fees, but not in excess of any reporting applicable to other arrangements. .