amounts estimated by the Secretary of the Treasury as being equal to the aggregate benefits that would have been provided to the residents of American Samoa by reason of the application of section 24 of such Code for taxable years beginning after 2019 if the provisions of such section had been in effect in American Samoa. The preceding sentence shall not apply unless American Samoa has a plan, which has been approved by the Secretary of the Treasury, under which American Samoa will promptly distribute such payments to the residents of American Samoa in a manner which replicates to the greatest degree practicable the benefits that would have been so provided to each such resident. (d) Definitions and special rules (1) In general No credit shall be allowed against United States income taxes for any taxable year under section 24 of the Internal Revenue Code of 1986 to any person— (A) to whom a credit is allowed against taxes imposed by a possession with a mirror code tax system by reason of the application of section 24 of such Code in such possession for such taxable year, or (B) who is eligible for a payment under a plan described in subsection (c) with respect to such taxable year. (2) 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. (3) Treatment of payments For purposes of section 1324(b)(2) of title 31, United States Code, the payments under subsections (b) and (c) shall be treated in the same manner as a refund due from the credit allowed under section 24 of the Internal Revenue Code of 1986. 104. Application of earned income tax credit in possessions of the United States (a) In general Chapter 77 of the Internal Revenue Code of 1986 is amended by adding at the end the following