Paragraph (3) shall be applied separately with respect to the amount of any increase under subparagraph (A). (D) Covered federally declared disaster area For purposes of this paragraph, the term covered federally declared disaster area means any disaster area in Puerto Rico or the Virgin Islands resulting from any federally declared disaster occurring in calendar year 2017. For purposes of the preceding sentence, the terms Federally declared disaster and disaster area have the meanings given such terms in section 165(i)(5). (E) Payments to virgin islands for lost revenue The Secretary shall make annual payments to the Virgin Islands in amounts equal to the aggregate loss to the Virgin Islands, as the case may be, by reason of the application of this section with respect to taxable years beginning after 2017. Such amounts shall be determined by the Secretary based on information provided by the Virgin Islands. 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 this section. . (b) Effective date The amendments made by this section shall apply to calendar years beginning after 2017. 613. Full rum cover over (a) In general Section 7652 of the Internal Revenue Code of 1986 is amended— (1) by striking subsection (f)