(or the Secretary's delegate), that such employee is a qualified resident of Puerto Rico shall not be liable under section 3102 or 3202 of the Internal Revenue Code of 1986 for any failure to collect taxes in excess of the rate which applies under this section unless a reasonable person would determine that such attestation is not true and correct. (3) De minimis services For purposes of subsection (a)(2), services performed as an employee outside of Puerto Rico shall not be taken into account if such services are de minimis. (c) Definitions (1) Qualified resident The term qualified resident means, with respect to any calendar year, any individual— (A) who was present in Puerto Rico for at least 183 days during the preceding calendar year, and (B) who, as of the first day of the calendar year, does not have a tax home (determined under the principles of section 911(d)(3) of the Internal Revenue Code of 1986 without regard to the second sentence thereof) outside of Puerto Rico and does not have a closer connection (determined under the principles of section 7701(b)(3)(B)(ii) of such Code) to the United States or a foreign country than to Puerto Rico. For purposes of subparagraph (A), the determination of whether a person is present for any day shall be made under the principles of section 7701(b) of such Code. (2) Payroll tax holiday period The term payroll tax holiday period means the period beginning after June 30, 2018, and ending before July 1, 2020. (d) Employer notification The Secretary of the Treasury shall notify employers of the payroll tax holiday period in any manner the Secretary deems appropriate. (e) Transfers of funds (1) Transfers to federal old-age and survivors insurance trust fund There are hereby appropriated to the Federal Old-Age and Survivors Trust Fund and the Federal Disability Insurance Trust Fund established under section 201 of the Social Security Act ( 42 U.S.C. 401 ) amounts equal to the reduction in revenues to the Treasury by reason of the application of subsection (a). Amounts