issue such forms, instructions, regulations, and other guidance as are necessary— (1) with respect to the application of the credit under subsection (a) to third party payors (including professional employer organizations, certified professional employer organizations, or agents under section 3504), including regulations or guidance allowing such payors to submit documentation necessary to substantiate the eligible employer status of employers that use such payors, and (2) to prevent the avoidance of the purposes of the limitations under this section, including through the leaseback of employees. 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. (j) Application This section shall only apply to wages paid after December 31, 2022, and before January 1, 2024. . (b) Refunds Paragraph (2) of section 1324(b) of title 31, United States Code, is amended by inserting “3135,” after “3134”. (c) Clerical amendment The table of sections for subchapter D of chapter 21 of subtitle C of the Internal Revenue Code of 1986 is amended by adding at the end the following: Sec. 3135. Restaurant revitalization credit. . (d) Coordination with Small Business Administration The Administrator of the Small Business Administration shall coordinate with and provide information to the Secretary of the Treasury (or the Secretary's delegate) to assist in identifying employers that are eligible for the credit allowed by section 3135 of the Internal Revenue Code of 1986, as added by this section. (e) Effective date The amendments made by this section shall apply to calendar quarters beginning after December 31, 2022.