refundable portion of the child tax credit (1) In general Section 24(d)(1) of the Internal Revenue Code of 1986 is amended by inserting or section 933 after section 112 . (2) Effective date The amendment made by paragraph (1) shall apply to taxable years beginning after December 31, 2016. (c) Treatment of residents of the Virgin Islands (1) In general The Secretary of the Treasury shall pay to the government of the Virgin Islands amounts equal to the loss to that possession by reason of the application of— (A) section 32 of the Internal Revenue Code of 1986 (determined as if subsection (n) of such section, as added by subsection (a), applied to bona fide residents of that possession), and (B) section 24(d) of such Code (determined as if the amendment made by subsection (b) applied to bona fide residents of that possession), with respect to taxable years beginning after December 31, 2016. Such amounts shall be determined by the Secretary of the Treasury based on information provided by the government of the Virgin Islands. (2) 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 32 or 24 (by reason of subsection (d) thereof), whichever is applicable, of the Internal Revenue Code of 1986. 703. Requirement to use local labor In carrying out relief and recovery efforts relating to a covered disaster in Puerto Rico and the Virgin Islands, the Administrator of the Federal Emergency Management Agency shall ensure that— (1) to the greatest extent practicable, individuals who carry out such efforts are individuals who reside in a covered disaster area