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 option 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. 8. Secure deferral arrangements (a) In general Subsection (k) of section 401 of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (14) Alternative method for secure deferral arrangements to meet nondiscrimination requirements (A) In general A secure deferral arrangement shall be treated as meeting the requirements of paragraph (3)(A)(ii). (B) Secure deferral arrangement For purposes of this paragraph, the term secure deferral arrangement means any cash or deferred arrangement which meets the requirements of subparagraphs (C), (D), and (E) of paragraph (13), except as modified by this paragraph. (C) Qualified percentage For purposes of this paragraph, with respect to any employee, the term qualified percentage means, in lieu of the meaning given such term in paragraph (13)(C)(iii), any percentage determined under the arrangement if such percentage is applied uniformly and is— (i) at least 6 percent, but not greater than 10 percent, during the period ending on the last day of the first plan year which begins after the date on which the first elective contribution described in paragraph (13)(C)(i) is made with respect to such employee, (ii) at least 8 percent during the first plan year following the plan year described in clause (i), and