sentence shall not apply with respect to any possession of the United States unless such possession has a plan, which has been approved by the Secretary of the Treasury, under which such possession will promptly distribute such payment to the residents of such possession. (2) Coordination with credit allowed against united states income taxes No credit shall be allowed against United States income taxes under section 45T of such Code to any person— (A) to whom a credit is allowed against taxes imposed by the possession by reason of such section, or (B) who is eligible for a payment under a plan described in paragraph (1)(B). (3) Definitions and special rules (A) Possessions of the United States For purposes of this section, the term possession of the United States includes the Commonwealth of Puerto Rico and the Commonwealth of the Northern Mariana Islands. (B) Mirror code tax system For purposes of this section, 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) Treatment of payments For purposes of section 1324(b)(2) of title 31, United States Code, the payments under this section shall be treated in the same manner as a refund due from sections referred to in such section 1324(b)(2). 8. Authority for Federal contracting officers to take the outsourcing of jobs from the United States into account in awarding contracts (a) Department of Defense and related agency contracts (1) Consideration of outsourcing (A) In general Chapter 137 of title 10, United States Code, is amended by inserting after section 2327 the following new section: 2327a. Contracts: consideration of outsourcing of jobs (a) Disclosure of outsourcing of jobs (1) In general The head of an agency shall require a contractor that submits a bid or proposal in response to