in section 414(e)(3)(B)) after employee described in paragraph (1) . (b) Effective date The amendment made by this section shall apply to years beginning before, on, or after the date of the enactment of this Act. 109. Increase in 10 percent cap for automatic enrollment safe harbor after 1st plan year (a) In general Section 401(k)(13)(C)(iii) is amended by striking does not exceed 10 percent and inserting does not exceed 15 percent (10 percent during the period described in subclause (I)) . (b) Effective date The amendments made by this section shall apply to plan years beginning after December 31, 2019. 110. Increase in credit limitation for small employer pension plan startup costs (a) In general Paragraph (1) of section 45E(b) is amended to read as follows: (1) for the first credit year and each of the 2 taxable years immediately following the first credit year, the greater of— (A) $500, or (B) the lesser of— (i) $250 for each employee of the eligible employer who is not a highly compensated employee (as defined in section 414(q)) and who is eligible to participate in the eligible employer plan maintained by the eligible employer, or (ii) $1,500, and . (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2019. 111. Small employer automatic enrollment credit (a) In general Section 45E is amended by adding at the end the following new subsection: (f) Credit for auto-Enrollment option for retirement savings options (1) In general The credit allowed under subsection (a) for any taxable year during an eligible employer’s retirement auto-enrollment credit period shall be increased (without regard to subsection (b)) by $500. (2) Retirement auto-enrollment credit period (A) In general The retirement auto-enrollment credit period with respect to any eligible employer is the 3-taxable-year period beginning with the first taxable year for which the employer includes an eligible automatic contribution arrangement (as defined in section 414(w)(3)) in a qualified