Reporting Each person entitled to reimbursement under subsection (a) for any period shall submit such reports (at such time and in such manner) as the Secretary may require, including— (1) an attestation of involuntary termination of employment for each covered employee on the basis of whose termination entitlement to reimbursement is claimed under subsection (a), (2) a report of the amount of payroll taxes offset under subsection (a) for the reporting period and the estimated offsets of such taxes for the subsequent reporting period in connection with reimbursements under subsection (a), and (3) a report containing the TINs of all covered employees, the amount of subsidy reimbursed with respect to each covered employee and qualified beneficiaries, and a designation with respect to each covered employee as to whether the subsidy reimbursement is for coverage of 1 individual or 2 or more individuals. (f) Regulations The Secretary shall issue such regulations or other guidance as may be necessary or appropriate to carry out this section, including— (1) the requirement to report information or the establishment of other methods for verifying the correct amounts of reimbursements under this section, and (2) the application of this section to group health plans that are multiemployer plans (as defined in section 3(37) of the Employee Retirement Income Security Act of 1974). . (B) Social security trust funds held harmless In determining any amount transferred or appropriated to any fund under the Social Security Act, section 6432 of the Internal Revenue Code of 1986 shall not be taken into account. (C) Clerical amendment 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. 6432. COBRA premium assistance. . (D) Effective date The amendments made by this paragraph shall apply to premiums to which subsection (a)(1)(A) applies. (E) Special rule (i) In general In the case of an assistance eligible individual who pays, with