regulations or other guidance as may be necessary to carrying out the provisions of this section, including regulations— (1) preventing the avoidance of the limitations under this section in cases in which there is a successor or new qualified business entity with respect to the same trade or business for which a predecessor qualified business entity already claimed the credit under this section, (2) to minimize compliance and recordkeeping burdens under the provisions of this section, and (3) for recapturing the benefit of credits determined under section 3111(g) in cases where there is a recapture or a subsequent adjustment to the payroll tax credit portion of the credit determined under subsection (a), including requiring amended income tax returns in the cases where there is such an adjustment. . (2) Credit to be part of general business credit Section 38(b) of such Code, as amended by section 2, is amended by striking plus at the end of paragraph (32), by striking the period at the end of paragraph (33) and inserting , plus , and by adding at the end the following new paragraph: (34) the first employee business wage credit determined under section 45U(a). . (3) Credit allowed against alternative minimum tax Section 38(c)(4)(B) of such Code, as amended by section 2, is amended by redesignating clauses (xi), (xii), and (xiii) as clauses (xii), (xiii), and (xiv), respectively, and by inserting after clause (x) the following new clause: (xi) the credit determined under section 45U, . (4) Clerical amendment The table of sections for subpart D of part IV of subchapter A of chapter 1 of such Code, as amended by section 2, is amended by adding at the end the following new item: Sec. 45U. First employee business wage credit. . (b) Payroll tax credit Section 3111 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (g) Credit for first employee business wage expenses (1) In general In the case of a taxpayer who has made an election under section 45U(e) for a taxable year,