Short title; table of contents, etc

(a) Short title This Act may be cited as the Automatic IRA Act of 2025. (b) Table of contents The table of contents for this Act is as follows: Sec. 1. Short title; table of contents, etc. Sec. 2. Automatic contribution plan or arrangement. Sec. 3. Credit for certain small employer automatic IRA arrangements. Sec. 4. Treatment of automatic IRA arrangements under State law. (c) Amendment of 1986 Code Except as otherwise expressly provided, whenever in this subtitle an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986.