after a qualified veteran , (E) in paragraph (4)— (i) by inserting or any qualified disability insurance beneficiary after any qualified veteran , and (ii) by inserting or such qualified disability insurance beneficiary after such qualified veteran , (F) in paragraph (5)— (i) in subparagraph (A), by striking and at the end, (ii) in subparagraph (B), by striking the period at the end and inserting , and , and (iii) by adding at the end the following: (C) the term qualified disability insurance beneficiary has the same meaning given such term by section 51(d)(16). , and (G) by adding at the end the following: (6) 14(c) certificate holders (A) In general In the case of any qualified tax-exempt organization which, for any period, employs any individual under a special certificate, for purposes of determining the amount of any credit allowed under paragraph (1), such determination shall not include any wages paid to any qualified disability insurance beneficiary during such period. (B) Special certificate For purposes of this paragraph, the term special certificate means a special certificate issued under section 14(c) of the Fair Labor Standards Act of 1938 ( 29 U.S.C. 214(c) ). . (2) Conforming amendment Section 52(c)(2) of such Code is amended— (A) in the heading, by inserting or qualified disability insurance beneficiaries after qualified veterans , and (B) by inserting or qualified disability insurance beneficiaries after qualified veterans . (3) Transfers to Federal Old-Age And Survivors Insurance Trust Fund There are hereby appropriated to the Federal Old-Age and Survivors 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 the amendments made by paragraphs (1) and (2). 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