Sec. 6038E. Information with respect to certain payments from domestic corporations to related foreign corporations. . (d) Effective date The amendments made by this section shall apply to amounts paid or incurred after December 31, 2018. E Provisions related to possessions of the United States 4401. Extension of deduction allowable with respect to income attributable to domestic production activities in Puerto Rico (a) In general Section 199(d)(8)(C), prior to its repeal by this Act, is amended— (1) by striking first 11 taxable years and inserting first 12 taxable years , and (2) by striking January 1, 2017 and inserting January 1, 2018 . (b) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2016. 4402. Extension of temporary increase in limit on cover over of rum excise taxes to Puerto Rico and the Virgin Islands (a) In general Section 7652(f)(1) is amended by striking January 1, 2017 and inserting January 1, 2023 . (b) Effective date The amendment made by this section shall apply to distilled spirits brought into the United States after December 31, 2016. 4403. Extension of American Samoa economic development credit (a) In general Section 119(d) of division A of the Tax Relief and Health Care Act of 2006 is amended— (1) by striking January 1, 2017 each place it appears and inserting January 1, 2023 , (2) by striking first 11 taxable years in paragraph (1) and inserting first 17 taxable years , and (3) by striking first 5 taxable years in paragraph (2) and inserting first 11 taxable years . (b) Treatment of certain references Section 119(e) of division A of the Tax Relief and Health Care Act of 2006 is amended by adding at the end the following: References in this subsection to section 199 of the Internal Revenue Code of 1986 shall be treated as references to such section as in effect before its repeal by the Tax Cuts and Jobs Act . . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2016.