(34) in the case of an eligible employer (as defined in section 45U(c)), the retirement re-enrollment credit determined under section 45U(a). . (c) Conforming amendment Paragraph (2) of section 3511(d), as amended by this Act, is further amended— (1) by redesignating subparagraphs (H), (I), and (J) as subparagraphs (I), (J), and (K), respectively, and (2) by inserting after subparagraph (G) the following new subparagraph: (H) section 45U (retirement re-enrollment credit), . (d) Clerical amendment The table of sections for subpart D of part IV of subchapter A of chapter 1 is amended by inserting after the item relating to section 45T the following new item: Sec. 45U. Credit for re-enrollment provisions in plans provided by small employers. . (e) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2019. 112. Treatment of student loan payments as elective deferrals for purposes of matching contributions (a) In general Subparagraph (A) of section 401(m)(4) is amended by striking and at the end of clause (i), by striking the period at the end of clause (ii) and inserting , and , and by adding at the end the following new clause: (iii) subject to the requirements of paragraph (14), any employer contribution made to a defined contribution plan on behalf of an employee on account of a qualified student loan payment. . (b) Qualified student loan payment Paragraph (4) of section 401(m) is amended by adding at the end the following new subparagraph: (D) Qualified student loan payment The term qualified student loan payment means a payment made by an employee in repayment of a qualified education loan (as defined in section 221(d)(1)) incurred to pay qualified higher education expenses of the employee, but only— (i) to the extent such payments in the aggregate for the year do not exceed an amount equal to— (I) the limitation applicable under section 402(g) for the year (or, if lesser, the employee's compensation (as defined in section 415(c)(3)) for the year), reduced