shall be treated as a matching contribution for purposes of this title if— (i) the plan provides matching contributions on account of elective deferrals at the same rate as contributions on account of qualified child care payments, (ii) the plan provides matching contributions on account of qualified child care payments only on behalf of employees otherwise eligible to make elective deferrals, and (iii) under the plan, all employees eligible to receive matching contributions on account of elective deferrals are eligible to receive matching contributions on account of qualified child care payments. (B) Treatment for purposes of nondiscrimination rules, etc (i) Nondiscrimination rules For purposes of subparagraph (A)(iii), subsection (a)(4), and section 410(b), matching contributions described in paragraph (4)(A)(iii) shall not fail to be treated as available to an employee solely because such employee does not have employment-related expenses (within the meaning of section 21(b)(2)). (ii) Child care payments not treated as plan contribution Except as provided in clause (iii), a qualified child care payment shall not be treated as a contribution to a plan under this title. (iii) Matching contribution rules Solely for purposes of meeting the requirements of paragraph (11)(B) or (12) of this subsection, or paragraph (11)(B)(i)(II), (12)(B), or (13)(D) of subsection (k), a plan may treat a qualified child care payment as an elective deferral or an elective contribution, whichever is applicable. . (d) Simple retirement accounts Paragraph (2) of section 408(p) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: (F) Matching contributions for qualified child care payments (i) In general Subject to the rules of clause (iii), an arrangement shall not fail to be treated as meeting the requirements of subparagraph (A)(iii) solely because under the arrangement, solely for purposes of such subparagraph, qualified child care payments are treated as amounts elected by the