The amount otherwise paid by the Secretary to American Samoa under subparagraph (A) of section 24A(h)(3) with respect to taxable years beginning in 2024, 2025, and 2026 shall each be increased by $300,000 if the plan described in subparagraph (B) of such section includes a program, which has been approved by the Secretary, for making monthly advance child payments under rules similar to the rules of this section. (iii) Timing of payment The Secretary may pay, upon the request of the possession of the United States to which the payment is to be made, the amount of the increase determined under clause (i) or (ii), respectively, immediately upon approval of the plan with respect to which such payment relates. (i) Application of certain definitions and rules applicable to child tax credit (1) Definitions Except as otherwise provided in this section, terms used in this section which are also used in section 24A shall have the same respective meanings as when used in section 24A. (2) Treatment of certain deaths A child shall not be taken into account in determining the monthly advance child payment for any calendar month if the death of such child before the end of such month is known to the Secretary as of date on which the Secretary estimates such payment. (3) Identification requirements Rules similar to the rules which apply under section 24A(e) shall apply for purposes of this section except that such rules shall apply with respect to the return of tax for the reference taxable year or, in the case of information provided through a specified alternative mechanism, with respect to the information provided through such mechanism. (4) Restrictions on taxpayers who improperly claimed credit or received monthly advance child payments For restrictions on taxpayers who improperly claimed credit or received monthly advance child payments, see section 24A(f). (j) Notice of Payments (1) In general Not later than January 31 of the calendar year following any calendar year during which the Secretary makes one or more payments