will promptly distribute such payments to the residents of such possession. (c) Coordination with credit allowed against United States Income Taxes No credit shall be allowed against United States income taxes for any taxable year under section 36C of the Internal Revenue Code of 1986 (as so added) to any person— (1) to whom a credit is allowed against taxes imposed by the possession by reason of the amendments made by this section for such taxable year, or (2) who is eligible for a payment under a plan described in subsection (b) with respect to such taxable year. (d) Definitions and special rules (1) Possession 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. (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 this section shall be treated in the same manner as a refund due from the credit allowed under section 36C of the Internal Revenue Code of 1986.