allowed for SIMPLE IRA (a) Additional nonelective employer contributions allowed (1) In general Section 408(p)(2)(A) of the Internal Revenue Code of 1986 is amended by striking and at the end of clause (iii), by redesignating clause (iv) as clause (v), and by inserting after clause (iii) the following new clause: (iv) the employer may make, in addition to any other contribution under this paragraph, nonelective contributions which meet the requirements of subparagraph (F), and . (2) Requirements relating to additional nonelective contributions Section 408(p)(2) of such Code is amended by adding at the end the following new subparagraph: (F) Requirements relating to additional nonelective contributions under subparagraph (A)(iv) (i) In general Nonelective contributions meet the requirements of this subparagraph if— (I) such contributions do not exceed more than 10 percent of compensation (subject to the limitation described in subparagraph (B)(ii)) for each employee who is eligible to participate in the arrangement and who has at least $5,000 of compensation from the employer for the year, and (II) such contributions are made either as a uniform percentage of compensation or a uniform dollar amount for all participants. (ii) Permitted disparity rules not applicable Section 401(l) shall not apply for purposes of determining whether the requirements of clause (i) are met. . (3) Conforming amendment Section 408(p)(2)(A)(v) of such Code, as redesignated by this section, is amended by striking clause (i) or (iii) and inserting clause (i), (iii), or (iv) . (b) Increase in elective contribution limitation Section 408(p)(2)(E) is amended to read as follows: (E) Applicable dollar amount For purposes of subparagraph (A)(ii), the applicable dollar amount shall be the applicable dollar amount in effect under section 402(g)(1). . (c) SIMPLE IRA subject to defined contribution plan limitation Section 408(p) of such Code, as amended by section 3, is amended by adding at the end the following new paragraph: (12) Subject to