; (5) 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); 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-related charity care which is furnished during the period beginning on February 1, 2020, and ending on December 31, 2020. (2) Treatment of certain care furnished before date of enactment For purposes of this section, any COVID-related charity care which is furnished 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 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. (i) Coordination with DSH payments Section 1886(r) of the Social Security Act ( 42 U.S.C. 1395ww(r) ) is amended— (1) n paragraph (2), by inserting “subject to paragraph (4),” before “for fiscal year 2014”