Secretary of Labor may transfer up to $3,500,000 of the amount described in subsection (a) to any other Department of Labor account for other reconstruction and recovery needs, including worker protection activities, in Puerto Rico and the Virgin Islands related to Hurricanes Irma and Maria. 702. Equitable treatment for residents of Puerto Rico and the Virgin Islands with respect to the earned income tax credit and the child tax credit (a) Puerto Rico residents eligible for earned income tax credit (1) In general Section 32 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (n) Residents of Puerto Rico (1) In general In the case of residents of Puerto Rico— (A) the United States shall be treated as including Puerto Rico for purposes of subsections (c)(1)(A)(ii)(I) and (c)(3)(C), (B) subsection (c)(1)(D) shall not apply to nonresident alien individuals who are residents of Puerto Rico, and (C) adjusted gross income and gross income shall be computed without regard to section 933 for purposes of subsections (a)(2)(B) and (c)(2)(A)(i). (2) Limitation The credit allowed under this section by reason of this subsection for any taxable year shall not exceed the amount, determined under regulations or other guidance promulgated by the Secretary, that a similarly situated taxpayer would receive if residing in a State. . (2) Child tax credit not reduced Subclause (II) of section 24(d)(1)(B)(ii) of such Code is amended by inserting before the period (determined without regard to section 32(n) in the case of residents of Puerto Rico) . (3) Effective date The amendments made this subsection shall apply to taxable years beginning after December 31, 2016. (b) Equitable treatment for residents of Puerto Rico with respect to the refundable portion of the child tax credit (1) In general Section 24(d)(1) of the Internal Revenue Code of 1986 is amended by inserting or section 933 after section 112 . (2) Effective date The amendment made by paragraph (1) shall apply to taxable years