of the United States with a mirror code tax system (as defined in section 24(h)) pursuant to an election under paragraph (6)(B) which corresponds to a payment described in subclause (I), and (III) any advance payment made by American Samoa pursuant to a program for making such payments which is described in paragraph (6)(C)(ii). (iv) Garnishment The term garnishment means execution, levy, attachment, garnishment, or other legal process. (v) Garnishment order The term garnishment order means a writ, order, notice, summons, judgment, levy, or similar written instruction issued by a court, a State or State agency, a municipality or municipal corporation, or a State young adult support enforcement agency, including a lien arising by operation of law for overdue young adult support or an order to freeze the assets in an account, to effect a garnishment against a debtor. (vi) Lookback period The term lookback period means the two month period that begins on the date preceding the date of account review and ends on the corresponding date of the month two months earlier, or on the last date of the month two months earlier if the corresponding date does not exist. (6) Application of advance payments in the possessions of the united states (A) Puerto Rico (i) For application of young adult tax credit to residents of Puerto Rico, see section 24A(d). (ii) For application of monthly advance young adult payments to residents of Puerto Rico, see subsection (b)(2). (B) Mirror code possessions In the case of any possession of the United States with a mirror code tax system (as defined in section 24A(h)(1)(C)), this section shall not be treated as part of the income tax laws of the United States for purposes of determining the income tax law of such possession unless such possession elects to have this section be so treated. (e) 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 to any taxpayer under this section, the