; (2) regulations or other guidance to effectuate the purposes of the limitations under this section; (3) regulations or other guidance to minimize compliance and record-keeping burdens under this section; (4) regulations or other guidance providing for a waiver of penalties for the failure to deposit taxes imposed under section 3111(a) of such Code in anticipation of the allowance of the credit allowed under this section; (5) regulations or other guidance for recapturing the benefit of credits determined under this section in cases where there is a subsequent adjustment to the credit determined under subsection (a)