this subsection shall be treated in the same manner as a refund due from a credit provision referred to in subsection (b)(2) of such section. (C) Coordination with united states income taxes In the case of any person with respect to whom a tax benefit is taken into account with respect to the taxes imposed by any possession of the United States by reason of this Act, the Internal Revenue Code of 1986 shall be applied with respect to such person without regard to the provisions of this Act which provide such benefit. 5. Budgetary effects (a) Emergency designation This Act is designated as an emergency requirement pursuant to section 4(g) of the Statutory Pay-As-You-Go Act of 2010 ( 2 U.S.C. 933(g) ). (b) Designation in Senate In the Senate, this Act is designated as an emergency requirement pursuant to section 403(a) of S. Con. Res. 13 (111th Congress), the concurrent resolution on the budget for fiscal year 2010.