Fabio
76b8ec33a7
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
54 lines
2.4 KiB
Markdown
54 lines
2.4 KiB
Markdown
---
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type: "LegalText"
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title: "26 U.S.C. § 45T"
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description: "Auto-enrollment option for retirement savings options provided by small employers"
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jurisdiction: "us"
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corpus: "united_states_code"
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kind: "code_section"
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title_number: 26
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title_name: "INTERNAL REVENUE CODE"
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chapter_number: "1"
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chapter_name: "NORMAL TAXES AND SURTAXES"
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section: "45T"
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citation: "26 U.S.C. § 45T"
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status: "current"
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release_point: "119-100"
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release_date: "2026-06-26"
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source: "official"
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source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
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source_identifier: "/us/usc/t26/s45T"
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source_file: "data/legal/raw/us/code/title-26/usc26.xml"
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source_hash: "5667e0a481ff66eb2b5746e8a9d8dc45dc7761bb159fc738fb2203d572106bcb"
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raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
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text_hash: "e7e1f6184d3eedb1d16a24e76b367b1b13879e1587151bc92beb1a8ac47561d1"
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retrieved_at: "2026-07-04"
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confidence: "official"
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tags: ["legal", "us-code"]
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---
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# 26 U.S.C. § 45T - Auto-enrollment option for retirement savings options provided by small employers
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## Text
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(a) In general For purposes of section 38, in the case of an eligible employer, the retirement auto-enrollment credit determined under this section for any taxable year is an amount equal to—
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(1) $500 for any taxable year occurring during the credit period, and
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(2) zero for any other taxable year.
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(b) Credit period For purposes of subsection (a)—
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(1) In general 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.
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(2) Maintenance of arrangement 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.
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(c) Eligible employer For purposes of this section, the term “eligible employer” has the meaning given such term in section 408(p)(2)(C)(i).
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(Added Pub. L. 116–94, div. O, title I, § 105(a), Dec. 20, 2019, 133 Stat. 3148.)
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## Notes
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Statutory Notes and Related Subsidiaries
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Effective DateSection 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.
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