The Consolidated Appropriations Act (CAA), 2023 that just passed Congress includes the retirement package, SECURE 2.0. Here are the major changes that can affect you and/or your small business: 
The Saver's Credit is becoming the Saver's Match for tax years beginning after December 31, 2026

The retirement savings contributions credit (aka saver’s credit) is being repealed and replaced with a new “saver’s match.” The saver’s match will be paid in the form of a contribution to the taxpayer’s IRA or retirement plan, instead of a non-refundable tax credit as it is now.