amount of such income taxes which would be imposed without regard to the wages referred to in subsection (a). (f) Termination Subsection (a) shall not apply with respect to wages paid for services which are provided after the date on which the Secretary certifies that the COVID-19 emergency has concluded. . (b) Corresponding reduction in Federal highway funds paid to service-Recipient States The amount made available by the Federal Government as Federal highway funds to any service-recipient State (as defined in section 36C(d) of the Internal Revenue Code of 1986) shall be reduced by the aggregate amount of credits (as estimated by the Secretary of the Treasury) allowed under section 36C of the Internal Revenue Code of 1986 with respect to income taxes imposed by such State. (c) Conforming amendments (1) Section 6211(b)(4)(A) of such Code is amended by inserting 36C, after 36B, . (2) Section 1324(b)(2) of title 31, United States Code, is amended by inserting 36C, after 36B, . (3) The table of sections for subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 36B the following new item: Sec. 36C. Credit for State income taxes paid by individuals temporarily providing certain health or emergency services. . (d) Effective date The amendments made by this section shall apply to wages paid for services provided after March 16, 2020.