; reference (a) Short title This Act may be cited as the Automatic IRA Act of 2017 . (b) Amendment of 1986 Code Except as otherwise expressly provided, whenever in this Act an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986. 2. Qualifying automatic IRA arrangements (a) In general Subpart A of part I of subchapter D of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 408A the following new section: 408B. Qualifying automatic IRA arrangements (a) In general For purposes of this section, a qualifying automatic IRA arrangement is an automatic IRA arrangement which is offered by a covered employer to each qualifying employee of the employer. (b) Covered employer For purposes of this section— (1) In general Except as otherwise provided in this subsection or subsection (c)(2), the term covered employer means, with respect to any year, an employer which does not maintain a qualifying plan or arrangement described in section 219(g)(5) for the calendar year. (2) Excluded plans A qualifying plan or arrangement shall not be taken into account for purposes of paragraph (1) if— (A) the plan or arrangement is frozen as of the first day of the preceding calendar year, or (B) in the case of a plan or arrangement under which the only contributions are discretionary on the part of the employer or other plan sponsor— (i) no employer contribution has been made to the plan or arrangement for the 3-plan-year period ending with the last plan year ending in the preceding calendar year, and (ii) it is not reasonable to assume that an employer contribution will be made for the last plan year ending in the preceding calendar year. (3) Exception for certain small and new employers (A) In general The term covered employer does not include an employer for a calendar year if the employer— (i) did not employ more than 10 employees who