overpayment of such taxes. (g) Advanced payments for certain participating employers (1) In general In the case of a participating employer which elects the application of this subsection, the Secretary shall pay to such participating employer, not later than the first day of the applicable period, an amount equal to the excess of— (A) the aggregate amount of qualified wage subsidy payments for such applicable period (as determined based on estimates submitted under subsection (b)(2)), exceeds (B) the aggregate amount of payroll taxes (determined without regard to any increase in tax under section 3111 by reason of paragraph (2) and based on estimates submitted under subsection (b)(2)) for such applicable period. (2) Treatment of payments For purposes of this title, the amount of taxes imposed under section 3111 on any participating employer for any calendar quarter shall be increased by an amount equal to any payment made under paragraph (1) with respect to such calendar quarter. . (b) Social security trust funds held harmless In determining the amount of any amount transferred or appropriated to any fund under the Social Security Act, section 6433 of the Internal Revenue Code of 1986 shall not be taken into account. (c) Conforming amendments (1) Section 1324(b)(2) of title 31, United States Code, is amended by striking or 6431 and inserting 6431, or 6433 . (2) The table of sections for subchapter B of chapter 65 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item: Sec. 6433. Wage subsidy for Puerto Rico workers. . (d) Other provisions (1) Reporting of wage subsidy information Section 6051(a) of the Internal Revenue Code of 1986 is amended by striking and at the end of paragraph (13), by striking the period at the end of paragraph (14) and inserting , and , and by inserting after paragraph (14) the following new paragraph: (15) in the case of an eligible Puerto Rico employee (as defined in section 6433), the amount of any qualified wage subsidy payment paid to such