against taxes imposed by a possession of the United States by reason of the amendments made by this section for any taxable year, or (B) who is eligible for a payment under a plan described in paragraph (1)(B) with respect to any taxable year, any credit allowed under section 24 or 32 of the Internal Revenue Code of 1986 to such person for such taxable year shall be determined without regard to the amendments made by this section. (3) Definitions and special rules (A) Possession of the United States For purposes of this subsection, the term possession of the United States includes the Commonwealth of Puerto Rico and the Commonwealth of the Northern Mariana Islands. (B) Mirror code tax system For purposes of this subsection, the term mirror code tax system means, with respect to any possession of the United States, the income tax system of such possession if the income tax liability of the residents of such possession under such system is determined by reference to the income tax laws of the United States as if such possession were the United States. (C) Treatment of payments 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 a credit allowed under section 24(d) or 32 of the Internal Revenue Code of 1986. (d) Effective date The amendments made by this section shall apply to taxable years ending after August 25, 2017.