provided after March 12, 2020. (2) Due diligence requirements Subsections (b) and (c) shall apply to aid, assistance, and advice provided after the date of the enactment of this Act. (3) Limitation on credit and refund of COVID-related employee retention tax credits Subsection (h) shall apply to credits and refunds allowed or made after January 31, 2024. (4) Amendments to extend limitation on assessment The amendments made by subsection (i) shall apply to assessments made after the date of the enactment of this Act. (k) Transition rule with respect to requirements to disclose information, maintain client lists, etc Any return under section 6111 of the Internal Revenue Code of 1986, or list under section 6112 of such Code, required by reason of subsection (d) of this section to be filed or maintained, respectively, with respect to any aid, assistance, or advice provided by a COVID–ERTC promoter with respect to a COVID–ERTC document before the date of the enactment of this Act, shall not be required to be so filed or maintained (with respect to such aid, assistance or advice) before the date which is 90 days after such date. (l) Provisions not to be construed to create negative inferences (1) No inference with respect to application of knowledge requirement to pre-enactment conduct of COVID-ERTC promoters, etc Subsection (b) shall not be construed to create any inference with respect to the proper application of section 6701(a)(3) of the Internal Revenue Code of 1986 with respect to any aid, assistance, or advice provided by any COVID-ERTC promoter on or before the date of the enactment of this Act (or with respect to any other aid, assistance, or advice to which such subsection does not apply). (2) Requirements to disclose information, maintain client lists, etc Subsections (d) and (k) shall not be construed to create any inference with respect to whether any COVID-related employee retention tax credit is (without regard to subsection (d)) a listed transaction (or reportable transaction) with respect to any