Committee on Foreign Affairs and the Committee on Ways and Means of the House of Representatives. (5) Secretary The term Secretary means the Secretary of the Treasury or the Secretary’s delegate. (e) Regulations and other guidance The Secretary may issue such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this section, including regulations or other guidance which provide for such adjustments to the application of this section as are necessary to prevent the avoidance of the purposes of this section. . (b) Clerical amendment The table of sections for subpart D of part II of subchapter N of chapter 1 is amended by adding at the end the following new item: Sec. 899. Enforcement of remedies against extraterritorial taxes and discriminatory taxes. .