is 5 years after the later of— (A) the date on which the original return which includes the calendar quarter with respect to which such credit is determined is filed, or (B) the date on which such return is treated as filed under section 6501(b)(2). (i) Regulations and guidance The Secretary shall issue such forms, instructions, regulations, and 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 of the Internal Revenue Code of 1986), 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 (2) 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 not apply to any calendar quarter beginning more than 5 years after the date of the enactment of this section. . (b) Conforming amendments (1) Section 1324(b)(2) of title 31, United States Code, is amended by inserting 3135, after 3134, . (2) The table of sections for subchapter D of chapter 21 of the Internal Revenue Code of 1986 is amended by adding at the end the following: Sec. 3135. Local news journalist compensation credit. . (c) Effective date The amendments made by this section shall apply to calendar quarters beginning after the date of the enactment of this Act.