any annuity contract purchased under a plan established before the date of the enactment of this section. (2) Exception for governmental and church plans Subsection (a) shall not apply to any governmental plan (within the meaning of section 414(d)) or any church plan (within the meaning of section 414(e)). (3) Exception for new businesses Subsection (a) shall not apply to— (A) any qualified cash or deferred arrangement or qualified salary reduction arrangement established while all employers maintaining the plan (and any predecessor employers) have been in existence for less than 3 years, or (B) any annuity contract purchased under a plan established while all employers maintaining such plan have been in existence for less than 3 years. (4) Exception for small businesses Subsection (a) shall not apply to— (A) any qualified cash or deferred arrangement or qualified salary reduction arrangement if such arrangement is established not later than 1 year after the close of the last taxable year with respect to which all employers maintaining the plan normally employed 10 or fewer employees on a typical business day, or (B) any annuity contract purchased under a plan established not later than 1 year after the close of the last taxable year with respect to which all employers maintaining such plan normally employed 10 or fewer employees on a typical business day. . (b) Clerical amendment The table of sections for subpart B of part I of subchapter D of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 414 the following new item: Sec. 414A. Requirements related to automatic enrollment. . (c) Effective date The amendments made by this section shall apply to plan years beginning after December 31, 2021. 102. Modification of credit for small employer pension plan startup costs (a) Increase in credit percentage for smaller employers Section 45E(e) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (4) Increased credit for