manner provided by the Secretary which is similar to the manner provided under section 41(f)(1). (5) Regulations The Secretary shall prescribe such regulations as may be necessary to carry out the purposes of this subsection, including— (A) regulations to prevent the avoidance of the purposes of the limitations and aggregation rules under this subsection, (B) regulations to minimize compliance and recordkeeping burdens under this subsection, and (C) regulations for recapturing the benefit of credits determined under section 3111(g) in cases where there is a recapture or a subsequent adjustment to the payroll tax credit portion of the credit determined under subsection (a), including requiring amended income tax returns in the cases where there is such an adjustment. . (3) Special rules relating to recapture (A) Certain related party transaction Paragraph (4) of section 50(a) of the Internal Revenue Code of 1986 is amended by adding at the end the following new sentence: Subparagraph (B) shall not apply to investment credit property described in section 48E in any case in which the transaction is a transaction between related persons. . (B) Loss of eligible employer status Paragraph (5) of section 50(a) of such Code is amended by adding at the end the following new paragraph: (D) Treatment of eligible employer status for qualifying production facility credit Paragraphs (1) and (2) shall not apply with respect to any credit allowed under section 48E solely because the taxpayer has ceased to be an eligible employer (as defined in section 48E(b)) in any taxable year after the year in which the credit is allowed. . (4) Conforming amendments (A) Section 49(a)(1)(C) of the Internal Revenue Code of 1986 is amended— (i) by striking and at the end of clause (v)