which the return under subsection (a) is required to be made. (d) Regulations and guidance The Secretary may prescribe such regulations and other guidance as may be appropriate or necessary to carry out the purpose of this subsection, including rules to prevent duplicative reporting of transactions. . (b) Clerical amendment The table of sections for subchapter A of chapter 61 of such Code is amended by adding at the end the following new item: Sec. 6050Z. Returns relating to income from certain rentals of space in the beauty service industry. . (c) Effective date The amendments made by this section shall apply to payments made after December 31, 2023.