Internal Revenue Code · 26 U.S.C.
§ 45T. Auto-enrollment option for retirement savings options provided by small employers
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 45T
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- December 20, 2019 by Pub. L. 116–94
- Length
- 3 subsections · 190 words · about 1 min to read
- Defines
- 1 term
- Cross-references
- cites 4; cited by 1 Code section and 0 other regulations
The credit period with respect to any eligible employer is the 3-taxable-year period beginning with the first taxable year for which the employer includes an eligible automatic contribution arrangement (as defined in section 414(w)(3)) in a qualified employer plan (as defined in section 4972(d)) sponsored by the employer.
No taxable year with respect to an employer shall be treated as occurring within the credit period unless the arrangement described in paragraph (1) is included in the plan for such year.
For purposes of this section, the term “eligible employer” has the meaning given such term in section 408(p)(2)(C)(i).
(Added Pub. L. 116–94, div. O, title I, § 105(a), Dec. 20, 2019, 133 Stat. 3148.)
Terms defined here
Where the text says “the term … means”. Select a term to jump to its definition.
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 4 other sections
- § 38 General business credit
- § 414(w)(3) Definitions and special rules
- § 4972(d) Tax on nondeductible contributions to qualified employer plans
- § 408(p)(2)(C)(i) Individual retirement accounts
Cited by 1 Code section
Amendment history
From the source credit and the official notes, newest first.
- Added by Pub. L. 116–94
Where it sits in the Code
- Subtitle A Income Taxes
- Chapter 1 NORMAL TAXES AND SURTAXES
- Subchapter A Determination of Tax Liability
- Part IV CREDITS AGAINST TAX
- Subpart D Business Related Credits
Nearby sections
- § 45P Employer wage credit for employees who are active duty members of the uniformed services
- § 45Q Credit for carbon oxide sequestration
- § 45R Employee health insurance expenses of small employers
- § 45S Employer credit for paid family and medical leave
- § 45T Auto-enrollment option for retirement savings options provided by small employers
- § 45U Zero-emission nuclear power production credit
- § 45V Credit for production of clean hydrogen
- § 45W Credit for qualified commercial clean vehicles
- § 45X Advanced manufacturing production credit
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Statutory Notes and Related Subsidiaries
Effective Date
Section applicable to taxable years beginning after Dec. 31, 2019, see section 105(d) of Pub. L. 116–94, set out as an Effective Date of 2019 Amendment note under section 38 of this title.