; (B) violates a provision under paragraph (1); or (C) does not abide by a term, condition, or regulation imposed by the Secretary under subsections (c), (d), and (h). (g) Other definitions and special rules For purposes of this section— (1) Earned income The term earned income has the meaning given such term by section 32(c) of the Internal Revenue Code of 1986. (2) Employee The terms employee has the meaning given the term under section 3 of the of the Fair Labor Standards Act of 1938 ( 29 U.S.C. 203 ), which includes Federal employees employed by the Transportation Security Administration of the Department of Homeland Security. (3) Employer The term employer has the meaning given the term under section 3 of the Fair Labor Standards Act of 1938 ( 29 U.S.C. 203 ). (4) Regular rate The term regular rate has the meaning given the term under section 7 of the Fair Labor Standards Act of 1938 ( 29 U.S.C. 207 ). (5) Secretary The term Secretary means the Secretary of the Treasury. (h) Regulations The Secretary shall issue such regulations or other guidance as may be necessary or appropriate to carry out this section, including— (1) guidance with respect to maintaining employee records; (2) applying this section with respect to individuals who are compensated on other than an hourly basis; (3) a procedure for ensuring that former employees are entitled to payments under this section; and (4) beginning after December 31, 2020, a procedure for resolving any overpayments and underpayments under this section to individuals by the return of tax due for taxable years beginning in 2020.