drug credit determined under section 45C. (c) Recapture (1) In general The Secretary shall, by regulations, provide for recapturing the benefit of any advance refund allowable under this section if there is a sale or full or partial liquidation of the corporation during the recapture period. The recapture amount shall not exceed the lesser of— (A) the amount of any proceeds or distributions received by shareholders of the corporation attributable to such sale or liquidation, or (B) the amount that the advance refund exceeds the aggregate amount spent by the corporation on payroll, research expenses, and property, plant and equipment during the recapture period. (2) Recapture period For purposes of paragraph (1), the term recapture period means the two-year period beginning on the date of the advance refund. . (2) 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 ), the Federal Hospital Insurance Trust Fund established under section 1817(a) of the Social Security Act ( 42 U.S.C. 1395i(a) ), and the Social Security Equivalent Benefit Account established under section 15A(a) of the Railroad Retirement Act of 1974 ( 45 U.S.C. 14 231n–1(a)) 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 or Account had this section not been enacted. (3) Clerical amendment The table of sections for subchapter B of chapter 65 of such Code is amended by inserting after the item relating to section 6428 the following new item: Sec. 6429. Advance refund of certain net operating losses, research credit, and orphan drug credit. .