be taken into account with respect to any person— (1) to whom the corresponding credit, deduction, or exclusion is allowed against taxes imposed by the possession by reason of section 101, 104, or 201, whichever is applicable, for such taxable year, or (2) who is eligible for a payment under a plan described in subsection (a)(2) with respect to such credit, deduction, or exclusion for the taxable year. (c) Definitions and special rules (1) 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. (2) 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. (3) Treatment of payments For purposes of section 1324(b)(2) of title 31, United States Code, rules similar to the rules of section 1001(b)(3)(C) of the American Recovery and Reinvestment Tax Act of 2009 shall apply.