Code is amended by striking the item relating to section 25B and inserting the following new item: Sec. 25B. Saver’s credit. . (f) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act. 104. Enhancement of 403 (b) plans (a) In general (1) Permitted investments Section 403(b)(7)(A) of the Internal Revenue Code of 1986 is amended by striking if the amounts are to be invested in regulated investment company stock to be held in that custodial account and inserting if the amounts are to be held in that custodial account and invested in regulated investment company stock or a group trust intended to satisfy the requirements of Internal Revenue Service Revenue Ruling 81–100 (or any successor guidance) . (2) Conforming amendment The heading of paragraph (7) of section 403(b) of such Code is amended by striking for regulated investment company stock . (3) Effective date The amendments made by this subsection shall apply to amounts invested after December 31, 2020. (b) Amendments to the Investment Company Act of 1940 Section 3(c)(11) of the Investment Company Act of 1940 ( 15 U.S.C. 80a–3(c)(11) ) is amended to read as follows: (11) Any— (A) employee’s stock bonus, pension, or profit-sharing trust which meets the requirements for qualification under section 401 of the Internal Revenue Code of 1986