in such possession. The preceding sentence shall not apply unless the respective possession has a plan, which has been approved by the Secretary of the Treasury, under which such possession will promptly distribute such payments to its residents. (3) Coordination with credit allowed against United States income taxes No credit shall be allowed against United States income taxes under section 6428A of the Internal Revenue Code of 1986 (as added by this section), nor shall any credit or refund be made or allowed under subsection (h) of such section, to any person— (A) to whom a credit is allowed against taxes imposed by the possession by reason of the amendments made by this section, or (B) who is eligible for a payment under a plan described in paragraph (2). (4) Mirror code tax system For purposes of this subsection, 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