Puerto Rico made permanent (a) In general Section 199(d)(8) of the Internal Revenue Code of 1986 is amended by striking subparagraph (C). (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2016. 303. Refundable child tax credit parity for residents of Puerto Rico, American Samoa, Guam, the Northern Mariana Islands, and the Virgin Islands (a) Treatment of non-Mirror code possessions Section 24(d) of the Internal Revenue Code of 1986 is amended by inserting after paragraph (2) the following new paragraph: (3) Special rule for Puerto Rico and American Samoa In the case of an individual who is a bona fide resident of Puerto Rico or American Samoa during the entire taxable year— (A) paragraph (1)(B)(i) shall not apply, and (B) paragraph (1)(B)(ii) shall be applied without regard to the number of qualifying children of the taxpayer. . (b) Treatment of mirror code possessions (1) In general The Secretary of the Treasury shall pay to each mirror code possession of the United States amounts equal to the loss to that possession by reason of the application of section 24(d) of the Internal Revenue Code of 1986 (determined as if paragraph (3) thereof, as added by this section, applied to bona fide residents of that possession) with respect to taxable years beginning after December 31, 2017. Such amounts shall be determined by the Secretary of the Treasury based on information provided by the government of the respective possession. (2) Possession of the united states For purposes of this subsection, the term mirror code possession of the United States means Guam, the Northern Mariana Islands, and the Virgin Islands. (3) 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 the credit allowed under section 24 of the Internal Revenue Code of 1986 by reason of subsection (d) of such section. (c) Effective date The amendment made by this