; or (B) who is eligible for payment under a plan described in paragraph (1)(B). (3) Definitions and special rules (A) Possession of the United States For purposes of this subsection, the term possession of the United States includes the Commonwealth of Puerto Rico and the Commonwealth of the North Mariana Islands. (B) Mirror code tax system For purposes of this subsection, the term mirror code system means, with respect to any possession in the United States, the income tax system of such possession if the income tax lability 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) 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 6428 of the Internal Revenue Code of 1986 (as amended by this section). (c) Refunds disregarded in the administration of Federal programs and federally assisted programs Any credit or refund allowed or made to any individual by reason of section 6248 of the Internal Revenue Code of 1986 (as amended by this section) or by reason of subsection (c) of this section shall not be taken into account as resources for the enacted month and the following months until funds are formally halted by decree from the Departments of the Treasury and the Health and Human Services, for purposes of determining eligibility of such individual or any other individual for benefits or assistance, under any Federal program or under any State or local program financed in whole or in part with Federal funds. (d) Appropriations To carry out rebates (1) In general Immediately upon the enactment of this Act, the following sums are appropriated, out of any money in the Treasury not otherwise appropriated, for the fiscal year ending September 30, 2020. (A) Department of the Treasury (i) For an additional amount for Department of the