section shall be treated in the same manner as a refund due from a credit provision referred to in subsection (b)(2) of such section. (e) Regulations The Secretary of the Treasury (or the Secretary’s delegate) shall prescribe such regulations or other guidance as may be necessary to carry out the purposes of this section, including— (1) regulations or other guidance to prevent the avoidance of the purposes of this section, and (2) regulations or other guidance to minimize compliance and recordkeeping burdens under this section. 305. Special rule related to tax on employers (a) In general Any wages required to be paid by reason of the Public Health Emergency Family and Medical Leave Expansion Act and the Public Health Emergency Paid Sick Leave Act shall not be considered wages for purposes of section 3111(a) of the Internal Revenue Code of 1986. (b) Transfers to federal old-Age and survivors insurance trust fund There are hereby appropriated to the Federal Old-Age and Survivors Insurance 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 this section (without regard to this subsection). 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 occurred to such Trust Fund had this section not been enacted.