by multiplying the monthly amount for a full universal emergency rebate that would be paid to the beneficiary based on household size for such a period by the percentage calculated by dividing the number of days of the partial universal emergency rebate period by the number of days of the month. (5) Congressional extension of payments The last cycle of payments will come up in the following quarter after the COVID–19 pandemic is certified to be over by the Secretary of the Treasury and the Secretary of Health and Human Services. Congress will have until such quarter is done to reexamine and decide if there is still further economic need to extend these payments. (6) No interest No interest shall be allowed on any overpayment attributable to this section. . (b) Treatment of possessions (1) Payment to possessions (A) Mirror code possession The Secretary of Treasury shall make a payment to each possession of the United States with a mirror code tax system in an amount equal to the loss to that possession. Such amount shall be determined by the information provided by the Government of the respective possession. (B) Other possessions The Secretary of Treasury shall make a payment to each possession of the United States which does not have a mirror code tax system in an amount estimated by the Secretary of the Treasury as being equal to the aggregate benefits that would have been provided to residents of such possession if a mirror code tax system had been in effect in such possession. The preceding 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 6428 of the Internal Revenue Code of 1986 (as amended by this section) to any person— (A) to whom a credit