(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 prevent the avoidance of the purposes of this section, and (2) regulations or other guidance to minimize compliance and recordkeeping burdens under this section. 303. Payroll credit for required paid public health emergency family leave (a) In general In the case of an employer, there shall be allowed as a credit against the tax imposed by section 3111(a) of the Internal Revenue Code of 1986 for each calendar quarter an amount equal to 100 percent of the qualified public health emergency family leave wages paid by such employer with respect to such calendar quarter. The preceding sentence shall not apply to any employer for any calendar quarter unless such employer employs an average of fewer than 500 employees on days during such quarter. (b) Limitations and refundability (1) Wages taken into account The amount of qualified public health emergency family leave wages taken into account under subsection (a) with respect to any individual shall not exceed $511 for each day (or portion thereof) for which the individual is paid qualified public health emergency family leave wages. (2) Credit limited to certain employment taxes The credit allowed by subsection (a) with respect to any calendar quarter shall not exceed the tax imposed by section 3111(a) of such Code for such calendar quarter (reduced by any credits allowed under subsections (e) and (f) of section 3111 of such Code, and section 9001 of this Act, for such quarter) on the wages paid with respect to the employment of all employees of the employer. (3) Refundability of excess credit If the amount of the credit under subsection (a) exceeds the limitation of paragraph (2) for any calendar quarter, such excess shall be treated as an overpayment that shall be refunded under sections 6402(a) and 6413(b) of such Code. (c) Qualified family leave wages For purposes of this