Regulations and guidance
The Secretary shall issue such forms, instructions, regulations, and other guidance as are necessary—
(1)
(1)#
to allow the advance payment of the credit under subsection (a) as provided in subsection (j)(2), subject to the limitations provided in this section, based on such information as the Secretary shall require,
(2)#
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), including regulations or guidance allowing such payors to submit documentation necessary to substantiate the eligible employer status of employers that use such payors, and
(3)#
to prevent the avoidance of the purposes of the limitations under this section, including through the leaseback of employees.