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 beginning after December 31, 2016. (c) Payments to Virgin Islands and Guam for lost revenue with respect to the child tax credit Section 24 of such Code is amended by adding at the end the following: (h) Payments to Virgin Islands and Guam for lost revenue The Secretary shall make annual payments to the Virgin Islands and to Guam in amounts equal to the aggregate loss to the Virgin Islands or Guam, as the case may be, by reason of the application of this section with respect to taxable years beginning after 2016. Such amounts shall be determined by the Secretary based on information provided by the Virgin Islands and Guam. For purposes of section 1324(b)(2) of title 31, United States Code, the payments under this subsection shall be treated in the same manner as a refund due from the credit allowed under this section. . 603. Requirement to use local labor In carrying out relief and recovery efforts relating to a covered disaster in Puerto Rico and the Virgin Islands, the Administrator of the Federal Emergency Management Agency shall ensure that— (1) to the greatest extent practicable, individuals who carry out such efforts are individuals who reside in a covered disaster area