(III) at least one representative of the Department of the Treasury. (iii) Compensation The members of the Advisory Group shall serve without compensation. (iv) Administrative support The Department of the Treasury shall provide appropriate administrative support to the Advisory Group, including technical assistance. The Advisory Group may use the services and facilities of such Department, with or without reimbursement, as determined by such Department. (v) Report by Advisory Group Not later than 1 year after the date of the enactment of this Act, the Advisory Group shall submit to the Secretary of the Treasury a report containing its recommendations. The Secretary may request that the Advisory Group submit subsequent reports. (3) Conforming amendment relating to qualified cash or deferred arrangements Section 401(k)(15)(B)(i) is amended by inserting or section 414(dd)(3)(B)(iii)(II) after paragraph (2)(D)(ii) in the matter preceding subclause (I) thereof. (b) Excise tax for failure To maintain or facilitate automatic contribution plans or arrangements (1) In general Chapter 43 is amended by adding at the end the following new section: 4980J. Failure to maintain or facilitate automatic contribution plans or arrangements (a) General rule (1) In general There is hereby imposed a tax on the failure of an employer to maintain or facilitate an automatic contribution plan or arrangement. (2) Exception for arrangements under qualified State law Paragraph (1) shall not apply to an employer to the extent such employer facilitates an arrangement described in subsection (f)(3)(B) under a qualified State law. (b) Amount of tax (1) In general The amount of the tax imposed by subsection (a) on any failure with respect to an employee shall be $10 for each day in the noncompliance period with respect to such failure. (2) Noncompliance period For purposes of this section, the term noncompliance period means, with respect to any failure, the period— (A) beginning on the date such failure first occurs, and (B) ending on the