(5) Report by advisory group Not later than 12 months after the date of the enactment of this Act, the Advisory Group shall submit to the Secretary of Labor and the Secretary of the Treasury a report containing its recommendations. The Secretaries may request that the Advisory Group submit subsequent reports. (j) Conforming amendments (1) The table of sections for subpart A of part I of subchapter D of chapter 1 is amended by inserting after the item relating to section 408A the following new item: Sec. 408B. Right to automatic IRA arrangements at work. . (2) The table of sections for chapter 43 is amended by adding at the end the following new item: Sec. 4980J. Requirements for employers to provide employees access to automatic IRA arrangements. . (k) Preemption of conflicting State laws The amendments made by this section shall supersede any law of a State that would directly or indirectly prohibit or restrict the establishment or operation of an automatic IRA arrangement meeting the requirements of section 408B of the Internal Revenue Code of 1986. Nothing in such amendments shall be construed to impair or supersede any State law to the extent it provides a remedy for the failure to make payroll deposit payments under any such automatic IRA arrangement within the period required under such section 408B. (l) Effective date The amendments made by this section shall apply to calendar years beginning after December 31, 2018. 3. Credit for small employers maintaining automatic IRA arrangements (a) In general Subpart D of part IV of subchapter A of chapter 1 (relating to business related credits) is amended by adding at the end the following new section: 45S. Small employer automatic IRA arrangement (a) General rule For purposes of section 38, in the case of an eligible employer maintaining an automatic IRA arrangement meeting the requirements of section 408B (without regard to whether the employer is required to maintain the arrangement), the small employer automatic IRA arrangement credit determined under this