determines that such failure was due to the reasonable anticipation of the credit allowed under this section. (k) Regulations and guidance The Secretary shall prescribe such regulations and other guidance as may be necessary or appropriate to carry out the purposes of this section, including— (1) with respect to the application of the credit under subsection (a) to third-party payors (including professional employer organizations, certified professional employer organizations, or agents under section 3504 of the Internal Revenue Code of 1986), regulations or other guidance allowing such payors to submit documentation necessary to substantiate the amount of the credit allowed under subsection (a), and (2) regulations or other guidance to prevent abusive transactions. (l) Application This section shall only apply to amounts paid or incurred after March 12, 2020, and before January 1, 2021.