(a), is amended— (1) by striking such regulations and inserting such regulations and guidance , (2) by striking including regulations which treat and inserting including regulations and guidance which— (1) treat , (3) by striking the period at the end and inserting , and , and (4) by adding at the end the following: (2) provide for a standardized third-party affidavit for purposes of verifying a legal adoption— (A) of a type with respect to which qualified adoption expenses may be paid or incurred, or (B) involving a child with special needs for purposes of subsection (a)(3). . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2022. (d) Transitional rule To treat carryforward as refundable credit In the case of any excess described in section 23(c) of the Internal Revenue Code of 1986 with respect to any taxpayer for the taxable year which precedes the first taxable year to which the amendments made by this section apply, such excess shall be added to the credit allowable under section 36C(a) of such Code with respect to such taxpayer for such first taxable year. 6. Parental leave benefits (a) In general Title II of the Social Security Act is amended by inserting after section 218 the following: 219. Parental leave benefits (a) In general Every individual— (1) who has— (A) not less than 8 quarters of coverage, 4 of which are credited to calendar quarters during the calendar year preceding the calendar year in which the 1st month of the benefit period described in subsection (c) occurs