the cost to Puerto Rico of the earned income tax credit shall be determined by the Secretary on the basis of the laws of Puerto Rico and shall include reductions in revenues received by Puerto Rico by reason of such credit and refunds attributable to such credit, but shall not include any administrative costs with respect to such credit. (E) Prevention of manipulation of base amount No payments shall be made under paragraph (1) if the earned income tax credit as in effect in Puerto Rico for taxable years beginning in or with calendar year 2019 is modified after the date of the enactment of this subsection. (b) Possessions with mirror code tax systems (1) In general With respect to calendar year 2020 and each calendar year thereafter, the Secretary shall, except as otherwise provided in this subsection, make payments to the Virgin Islands, Guam, and the Commonwealth of the Northern Mariana Islands equal to— (A) 75 percent of the cost to such possession of the earned income tax credit for taxable years beginning in or with such calendar year, plus (B) in the case of calendar years 2020 through 2024, the lesser of— (i) the expenditures made by such possession during such calendar year for education efforts with respect to individual taxpayers and tax return preparers relating to such earned income tax credit, or (ii) $50,000. (2) Application of certain rules Rules similar to the rules of subparagraphs (A), (B), (C), and (D) of subsection (a)(4) shall apply for purposes of this subsection. (c) American Samoa (1) In general With respect to calendar year 2020 and each calendar year thereafter, the Secretary shall, except as otherwise provided in this subsection, make payments to American Samoa equal to— (A) the lesser of— (i) 75 percent of the cost to American Samoa of the earned income tax credit for taxable years beginning in or with such calendar year, or (ii) $12,000,000, plus (B) in the case of calendar years 2020 through 2024, the lesser of— (i) the expenditures made by American Samoa during such calendar year