of the application of subsection (a)(2). 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 Account had such amendments not been enacted. (3) Coordination with other laws For purposes of applying any provision of law other than the provisions of the Internal Revenue Code of 1986, the rate of tax in effect under section 3101(a) of such Code shall be determined without regard to the reduction in such rate under this section. 102. Equal treatment of Puerto Rican families with 1 or more children that is currently provided to families with 3 or more children (a) In general Section 24 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (i) Residents of Puerto Rico In the case of an individual who is a bona fide resident of Puerto Rico during the entire taxable year— (1) subsection (d)(1)(B)(ii) shall be applied (after application of subsection (h)), by substituting 1 or more qualifying children for 3 or more qualifying children , and (2) for purposes of subclause (I) of such subsection, such individual's social security taxes for such taxable year shall be determined as if section 101 of the Puerto Rico Economic Empowerment Act of 2018 did not apply. . (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2017. II Flexibility for Puerto Rico in Small Business Administration programs 201. Short title This title may be cited as the Puerto Rico Opportunity, Small Business Prosperity, and Economic Revitalization Act of 2018 . 202. Definitions (a) In general In this title: (1) Administration