business which has timely filed an amendment to the tax return for such business for the taxable year described in subsection (a) for the sole purpose of claiming the credit allowed under this section, the Secretary of the Treasury (or the Secretary's delegate) shall establish a separate and expedited process for reviewing and processing such amended returns. (e) Regulations The Secretary of the Treasury (or the Secretary's delegate) shall prescribe such regulations or guidance as may be necessary to carry out the provisions of this section, including regulations and guidance to prevent and identify fraud through the use of relevant information submitted by third parties which relates to the rent or mortgage expenditures claimed by a taxpayer for purposes of the credit allowed under this section. (f) Effective date This section shall take effect on the date of enactment of this Act.