of the real property records the affidavit, and (C) the affidavit is referenced in the deed to the real property. (3) Requirement The seller shall include a copy of the affidavit representing the sale with the return of tax. (d) Tax upon violation of covenant There is imposed a tax on the buyer for a violation of the covenant specified in subsection (b)(1)(C). The amount of such tax shall be 20 percent of the net proceeds after settlement for the sale or exchange of the real property referred to in subsection (b)(1). For purposes of section 501(a), the tax imposed by this subsection shall not be treated as a tax imposed by this subtitle. (e) Regulations The Secretary shall issue such regulations or other guidance as may be necessary to carry out this section, including the recapture under subsection (d). . (b) Credit allowed as part of general business credit Section 38(b) of the Internal Revenue Code of 1986 is amended— (1) by striking plus at the end of paragraph (31)