26 U.S.C. § 45T — Auto-enrollment option for retirement savings options provided by small employers

(a) In general For the general business credit, an "eligible employer" gets the "retirement auto-enrollment credit," worth: (1) $500 for each tax year that falls within its "credit period," and (2) zero for any other tax year. (b) Credit period (1) The credit period is the 3 tax years in a row, starting with the first year the employer includes an "eligible automatic contribution arrangement" (as section 414(w)(3) defines it) in a "qualified employer plan" (as section 4972(d) defines it) that it sponsors. (2) A year only counts as part of the credit period if that auto-contribution arrangement is actually still in the plan that year. (c) Eligible employer "Eligible employer" here means whatever section 408(p)(2)(C)(i) says it means.