to years of participation Credit shall be determined under subsection (a) with respect to contributions made on behalf of an employee who is not a highly compensated employee only during the first 5 years such employee participates in the qualified automatic contribution arrangement. (c) Definitions (1) In general Any term used in this section which is also used in section 401(k)(15) shall have the same meaning as when used in such section. (2) Small employer The term small employer means an eligible employer (as defined in section 408(p)(2)(C)(i)). (d) Denial of double benefit No deduction shall be allowable under this title for any contribution with respect to which a credit is allowed under this section. . (b) Credit To be part of general business credit Subsection (b) of section 38 of the Internal Revenue Code of 1986, as amended by section 7, is further amended— (1) by striking plus at the end of paragraph (32)