; and (4) 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). (i) Application of section This section shall apply only to wages paid during calendar quarters ending after the date of the enactment of this Act and beginning before January 1, 2022. (j) Transfers to Federal Old-Age and Survivors Insurance Trust Fund There are hereby appropriated to the Federal Old-Age and Survivors Insurance 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 this section (without regard to this subsection). 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 this section not been enacted. 4. Publication of written news articles as tax-exempt purpose (a) In general Section 501(c)(3) of the Internal Revenue Code of 1986 is amended by inserting or for the publication (including electronic publication) of written news articles by an independent or community-based written news and electronic publication, after animals, . (b) Income from advertising not unrelated business taxable income Section 512(a) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (8) Special rule applicable to news organizations described in section 501(c)(3) In the case of an independent or community-based written news and electronic publication which is described in section 501(c)(3) and exempt from tax under section 501(a), the term unrelated business taxable income does not include any amount attributable to payments for advertisements in news publications. . (c) Expedited application Section 508 of the Internal Revenue Code of 1986 is amended by adding at