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) Treatment of payments For purposes of section 1324 of title 31, United States Code, the payments under this section shall be treated in the same manner as a refund due from a credit provision referred to in subsection (b)(2) of such section. 7. Automatic extension of filing deadline (a) In general Section 7508A is amended by adding at the end the following new subsection: (d) Mandatory 60-Day extension In the case of— (1) any individual whose principal place of abode is in a disaster area (as defined in section 165(i)(5)(B)), and (2) any taxpayer if the taxpayer’s principal place of business (other than the business of performing services of an employee) is located in a disaster area (as so defined), the period beginning on the earliest incident date specified in the declaration to which such area relates and ending on the date which is 60 days after the latest incident date so specified shall be disregarded in the same manner as a period specified under subsection (a). . (b) Effective date The amendment made by this section shall apply to federally declared disasters declared after December 31, 2018.