amended by striking with respect to whom a credit would be allowable under section 38 by reason of section 51 if the organization were not a qualified tax-exempt organization . (B) Paragraphs (1) and (2) of section 3111(e) of such Code are both amended by inserting or for-profit employer after employees of the organization each place it appears. (C) Section 3111(e)(3)(C) of such Code is amended by inserting in the case of a qualified tax-exempt organization, before by only taking into account . (D) Section 3111(e)(4) of such Code is amended by inserting or for-profit employer after the organization . (E) Section 3111(e)(5)(C) of such Code, as redesignated by paragraph (2), is amended to read as follows: (C) the term qualified veteran means a qualified veteran (within the meaning of section 51(d)(3)) with respect to whom a credit would be allowable under section 38 by reason of section 51 if the employer of such veteran were not a qualified tax-exempt organization or a qualified for-profit employer. . (c) Transfers to Federal Old-Age and Survivors Insurance Trust Fund There are hereby appropriated to the Federal Old-Age and Survivors Trust Fund and the Federal Disability Insurance Trust Fund established under section 201 of the Social Security Act ( 42 U.S.C. 401 ) amounts equal to the reduction in revenues to the Treasury by reason of the amendments made by subsections (a) and (b). Amounts appropriated by the preceding sentence shall be transferred from the general fund at such times and in such manner as to replicate to the extent possible the transfers which would have occurred to such Trust Fund had such amendments not been enacted. (d) Effective date The amendments made by subsections (a) and (b) shall apply to individuals who begin work for the employer after the date of the enactment of this Act. 5. Report Not later than 2 years after the date of the enactment of this Act, and annually thereafter, the Commissioner of Internal Revenue, in consultation with the Secretary of Labor, shall report to the