; and (ii) in the case of any other qualifying month, the excess of the amount determined under clause (i) over 1/2 of the wages or self-employment income actually paid to or derived by such individual during such month. (B) In any case in which there are more than 60 qualifying months for an individual, only the last 60 of such months shall be taken into account for purposes of this section. (2) Paragraph (1) shall not be applicable in the case of any monthly benefit or lump-sum death payment if a larger such benefit or payment, as the case may be, would be payable without its application. (c) Rules and regulations (1) Not later than one year after the date of the enactment of this section, the Commissioner of Social Security shall promulgate such regulations as are necessary to carry out this section and to prevent fraud and abuse with respect to the benefits under this section, including regulations establishing procedures for the application and certification requirements described in paragraph (2). (2) A qualifying month shall not be taken into account under this section with respect to an individual unless— (A) the individual submits to the Commissioner of Social Security an application for benefits under this section that includes— (i) the name and identifying information of the dependent relative with respect to whom the individual was engaged in providing care during such month; (ii) if the dependent relative is not a child under the age of 12, documentation from the physician of the dependent relative explaining why the dependent relative is a chronically dependent individual; and (iii) such other information as the Commissioner may require to verify the status of the dependent relative