of the Northern Mariana Islands, the Commonwealth of Puerto Rico, and the United States Virgin 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 credit provisions described in such section. (c) Effective date The amendment made by this section shall apply to individuals who begin work for the employer after December 31, 2016.