; (2) shall be subject to the rules applicable to individuals who are not lawfully present set forth in subsection (e) of such section; and (3) shall be subject to the rules applicable to individuals who are not lawfully present set forth in section 1402(e) of the Patient Protection and Affordable Care Act ( 42 U.S.C. 18071(e) ). (b) Refundable tax credits An H–2B worker (as defined in section 218A(a)(1) of the Immigration and Nationality Act, as inserted by section 3 of this Act) shall not be allowed any credit under section 24 or 32 of the Internal Revenue Code of 1986. In the case of a joint return, no credit shall be allowed under either such section if both spouses are such a worker or alien. 5. Regulations The Department of Labor H–2B program regulations published at 73 Fed. Reg. 78020 et seq. (2008) shall be in force for all petitions submitted under section 101(a)(15)(H)(ii)(b) of the Immigration and Nationality Act ( 8 U.S.C. 1101(a)(15)(H)(ii)(b) ) beginning on the date of the enactment of this Act until the effective date of regulations implementing this Act. Not later than 12 months after the date of the enactment of this Act, the Secretary of Homeland Security shall promulgate regulations, in accordance with the notice and comment provisions of section 553 of title 5, United States Code, to implement the Secretary’s duties under this Act. The Secretary of Homeland Security shall have the exclusive authority to make rules to implement this Act.