employers For purposes of this section, all persons treated as a single employer under subsection (b), (c), (m), or (o) of section 414 of such Code shall be treated as 1 employer. (3) Denial of double benefit No deduction shall be allowed under such Code for the portion of wages paid or incurred for the taxable year which is equal to the sum of the credits determined under this section for calendar quarters ending in such taxable year. Rules similar to the rules under the second sentence of section 280C(a) of such Code shall apply for purposes of the preceding sentence. (e) 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 subsection (a). Amounts appropriated by the preceding sentence shall be transferred from the general fund at such times and in such manner as to replicate to the extent possible the transfers which would have occurred to such Trust Fund had such paragraphs not been enacted. (f) Regulations The Secretary shall prescribe such regulations as may be necessary to carry out the purposes of this subsection, including— (1) regulations to prevent the avoidance of the purposes of the limitations and aggregation rules under this subsection through the use of successor companies or other means, (2) regulations to minimize compliance and record-keeping burdens under this subsection, and (3) regulations for recapturing the benefit of credits determined under this section in cases where there is a subsequent adjustment to the credit determined under subsection (a). (g) Termination This section shall not apply to any wages paid more than 2 years after the date of the effective date of the Emergency Paid Sick Leave Act .