; (2) who is not a qualified employee with respect to any employer; and (3) who is not eligible to participate in a defined contribution plan (within the meaning of section 414(i) of the Internal Revenue Code of 1986) maintained by any employer; may elect to make contributions on the individual's own behalf to the American Savings Account Fund. Such contributions shall be made under rules similar to the rules of section 5021(b)(3). (e) Contribution beginning date For purposes of this section, the term contribution beginning date means January 1 of the 3rd calendar year beginning after the date of the enactment of the American Savings Act . 5023. State retirement savings plans (a) In general If a State— (1) maintains a public retirement savings plan that allows all covered employers in the State to enroll all employees of the employer automatically in such plan; or (2) allows all covered employers in the State to make contributions to an individual retirement plan (as defined in section 7701(a)(37) of the Internal Revenue Code of 1986) on behalf of the employees of the employer