; and (ii) in the case of any other qualifying year, the excess of the amount determined under clause (i) over 1/2 of the wages, self-employment income, and earnings from noncovered service actually paid to or derived by such individual during such year. (B) In any case in which there are more than 5 qualifying years for an individual, the 5 qualifying years taken into account for purposes of this section shall be the 5 qualifying years (whether or not consecutive) which result in the largest monthly benefits payable under this title on the basis of the wages and self-employment income of the individual for months after December 2024. (C) For purposes of this paragraph, the term earnings from noncovered service means earnings for service which did not constitute employment as defined in section 210 for purposes of this title. (2) Paragraph (1) shall not be applicable in the case of any monthly benefit or lump-sum death payment if a larger such benefit or payment, as the case may be, would be payable without its application. (3) Any assistance or support services provided to caregivers under section 1720G of title 38, United States Code, shall not be considered wages or self-employment income for the purposes of this section. (c) Rules and regulations (1) Not later than 1 year after the date of the enactment of this section, the Commissioner of Social Security shall promulgate such regulations as are necessary to carry out this section and to prevent fraud and abuse with respect to the benefits under this section, including regulations establishing procedures for the application and certification requirements described in paragraph (2). (2) A qualifying year shall not be taken into account under this section with respect to an individual unless— (A) the individual submits to the Commissioner of Social Security an application under this section that includes— (i) the name and identifying information of the dependent relative with respect to whom the individual was engaged in providing care during such year