Secretary shall dispose of such application under rules similar to the rules of section 6411 of the Internal Revenue Code of 1986. (5) Reduction of net operating loss for application year The amount of any net operating loss (determined without regard to this paragraph) of the taxpayer for any taxable year from which an advance carryback adjustment is made under this subsection shall be reduced (but not below zero) by the amount of estimated net operating loss taken into account in determining an advance carryback adjustment of the taxpayer under this subsection. (6) Recapture The taxpayer’s tax imposed by chapter 1 for such taxable year shall be increased by the excess (if any) of— (A) the reduction in tax for all prior taxable years by reason of an advance carryback adjustment under this subsection, over (B) the reduction in tax for all prior taxable years by reason of a net operating loss finally arising in the taxable year to which the application under this section relates. (7) References to Secretary Any reference to the Secretary of the Treasury in this subsection shall be treated as including a reference to the Secretary’s delegate. (e) Effective date The amendments made by this section shall take effect as if included in the enactment of section 2302(b) of the Coronavirus Aid, Relief, and Economic Security Act.