(1) In general Any employer maintaining such an arrangement shall not be subject to any requirement imposed by a State or political subdivision thereof to facilitate a payroll deduction savings program of a State or political subdivision thereof. (2) Qualified State law exception Paragraph (1) shall not apply with respect to any employer to the extent that such employer facilitates an arrangement under a qualified State law (as defined in section 4980J(f)(3) of the Internal Revenue Code of 1986) for employees with respect to whom such qualified State law applies.