employer organizations, or agents under section 3504), including regulations or guidance allowing such payors to submit documentation necessary to substantiate such credit, (2) to provide for adequate reporting of information to the Secretary for purposes of this section, and (3) with respect to the recapture under subsection (f) of the credit determined by this section, including the establishment of periods after which a failure described in subsection (f)(2) will be treated as occurring if the requirements described in such subsection are not satisfied as of the close of such period. Any forms, instructions, regulations, or other guidance described in paragraph (1) shall require the customer to be responsible for the accounting of the credit and for any liability for improperly claimed credits and shall require the certified professional employer organization or other third party payor to accurately report such tax credits based on the information provided by the customer. . (b) Conforming amendments (1) Section 38(b) of such Code is amended by striking plus at the end of paragraph (40), by striking the period at the end of paragraph (41) and inserting , plus , and by adding at the end the following new paragraph: (42) in the case of a taxpayer making the election under 3135(e)(2)(B) for any calendar quarter ending during or with such taxable year, the amount treated as a credit under this paragraph pursuant to such election. . (2) Section 3511(d)(2) of such Code is amended by striking and at the end of subparagraph (H), by redesignating subparagraph (I) as subparagraph (J), and by inserting after subparagraph (H) the following new subparagraph: (I) section 3135 (workforce training credit), and . (3) The table of sections for subchapter D of chapter 21 of such Code is amended by adding at the end the following new item: Sec. 3135. Workforce training credit. . (c) Effective date The amendments made by this section shall apply to calendar quarters beginning after the date of the enactment of this Act.