Any term used in this section which is also used in chapter 21 of such Code shall have the same meaning as when used in such chapter. (f) Regulations The Secretary of the Treasury (or the Secretary’s delegate) shall prescribe such regulations or other guidance as may be necessary to carry out the purposes of this section, including— (1) regulations or other guidance to effectuate the purposes of the limitations under this section, (2) regulations or other guidance to minimize compliance and record-keeping burdens under this section, (3) regulations or other guidance providing for a waiver of penalties for the failure to deposit taxes imposed under section 3111(a) in anticipation of the allowance of the credit allowed under this section, (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), (5) regulations or other guidance (prescribed after consultation with the Secretary of Health and Human Services) which identify specific items and services which are considered for purposes of subsection (d)(2) to be for specified COVID-related purposes, and (6) regulations or other guidance regarding the treatment of certified professional employer organizations, as described in section 3511 of such Code. (g) Application of section (1) In general This section shall apply only to COVID–19 hospital facility expenditures which are paid or incurred during the period beginning on February 1, 2020, and ending on December 31, 2020. (2) Treatment of certain expenditures made before date of enactment For purposes of this section, any COVID–19 hospital facility expenditures which are paid or incurred after January 31, 2020, and before the calendar quarter which includes the date of the enactment of this Act shall be treated as having been furnished in such calendar quarter. (h) Transfers to Federal Old-Age and Survivors Insurance Trust Fund There are hereby appropriated to the Federal Old-Age