taxes imposed by any possession of the United States by reason of this Act, the Internal Revenue Code of 1986 shall be applied with respect to such person without regard to the provisions of this Act which provide such benefit. 402. Application to Puerto Rico and Virgin Islands of deduction for income attributable to domestic production activities (a) Extension of treatment for Puerto Rico Section 199(d)(8) of the Internal Revenue Code of 1986 is amended by striking subparagraph (C). (b) Inclusion of Virgin Islands (1) In general Paragraph (8) of section 199(d) of the Internal Revenue Code of 1986, as amended by this section, is further amended— (A) in subparagraph (A)— (i) by striking Puerto Rico, if and inserting Puerto Rico or the Virgin Islands, if , and (ii) by striking Puerto Rico. and inserting Puerto Rico and the Virgin Islands. , and (B) in subparagraph (B), by striking Puerto Rico. and inserting Puerto Rico or the Virgin Islands. . (2) Conforming amendment The heading for paragraph (8) of section 199(d) is amended by inserting and Virgin Islands after Puerto Rico . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2016. 403. Full rum cover over (a) In general Section 7652(f) of the Internal Revenue Code of 1986 is amended by striking exceed the lesser of and all that follows through the period at the end and inserting exceed the tax imposed under section 5001(a)(1), on each proof gallon. . (b) Effective date The amendments made by this section apply with respect to distilled spirits brought into the United States after December 31, 2016. 404. Puerto Rico residents eligible for earned income tax credit (a) In general Section 32 of the Internal Revenue Code of 1986 (relating to earned income) is amended by adding at the end the following new subsection: (n) Residents of Puerto Rico (1) In general In the case of residents of Puerto Rico— (A) the United States shall be treated as including Puerto Rico for purposes of subsections