the term mirror code tax system means, with respect to any possession of the United States, the income tax system of such possession if the income tax liability of the residents of such possession under such system is determined by reference to the income tax laws of the United States as if such possession were the United States. (c) Administrative provisions (1) Definition of deficiency Section 6211(b)(4)(A) of the Internal Revenue Code of 1986 is amended by striking and 6428 and inserting 6428, and 6428A . (2) Mathematical or clerical error authority Section 6213(g)(2) of such Code is amended— (A) by inserting or section 6428A (relating to additional recovery rebates to individuals) before the comma at the end of subparagraph (H), and (B) by striking or 6428 in subparagraph (L) and inserting 6428, or 6428A . (3) Exception from reduction or offset Any credit or refund allowed or made to any individual by reason of section 6428A of the Internal Revenue Code of 1986 (as added by this section) or by reason of subsection (b) of this section shall not be— (A) subject to reduction or offset pursuant to section 3716 or 3720A of title 31, United States Code, (B) subject to reduction or offset pursuant to subsection (c), (d), (e), or (f) of section 6402 of the Internal Revenue Code of 1986, or (C) reduced or offset by other assessed Federal taxes that would otherwise be subject to levy or collection. (4) Assignment of benefits (A) In general Any applicable payment shall not be subject to transfer, assignment, execution, levy, attachment, garnishment, or other legal process, or the operation of any bankruptcy or insolvency law, to the same extent as payments described in section 207 of the Social Security Act ( 42 U.S.C. 407 ) without regard to subsection (b) thereof. (B) Encoding of payments As soon as practicable after the date of the enactment of the paragraph, the Secretary of the Treasury shall encode applicable payments that are paid electronically to any account— (i) with a unique identifier that is reasonably