United States after December 31, 2019. (c) Cover over determined without regard to certain rate reductions (1) In general Section 7652 of the Internal Revenue Code of 1986, as amended by subsection (a)(1), is amended by adding at the end the following new subsection: (h) Cover over determined without regard to certain rate reductions For purposes of subsections (a)(3), (b)(3), and (e), the amount of taxes imposed and collected under section 5001(a)(1) shall be determined without regard to section 5001(c). . (2) Conforming amendment Section 7652(e) of such Code, as amended by subsection (b)(1), is amended by striking paragraph (6). (3) Effective date The amendments made by this subsection shall take effect as if included in section 13807 of Public Law 115–97 . 108. Employee retention credit with respect to individuals employed in the qualified Puerto Rico disaster zone (a) In general The Secretary of the Treasury shall pay to Puerto Rico the amount determined under subsection (b) for the purpose of providing an employee retention credit with respect to individuals employed in a qualified Puerto Rico disaster zone (as defined in section 102). The preceding sentence shall not apply unless Puerto Rico has a plan for implementing such employee retention credit— (1) which is similar to the plan approved under section 504(d)(1)(B) of the Disaster Tax Relief and Airport and Airway Extension Act of 2017, (2) under which Puerto Rico will promptly distribute such payments to its residents, and (3) which has been approved by the Secretary of the Treasury for purposes of this section. (b) Determination of payment amount (1) In general The amount determined under this subsection is the product of— (A) the aggregate amount of payments made under section 504(d)(1)(B) of the Disaster Tax Relief and Airport and Airway Extension Act of 2017, multiplied by (B) the population adjustment ratio. (2) Population adjustment ratio For purposes of this subsection, the term population adjustment ratio means the ratio of— (A) the number of