1. Clean vehicle credits extended to possessions of the United States (a) Extension of eligibility for credits to possessions of the United States Section 30D(f)(4) of the Internal Revenue Code of 1986 is amended— (1) in the heading, by striking Property and inserting Certain property , (2) by striking No credit and inserting: (A) In general Except as provided in subparagraph (B), no credit , and (3) by adding at the end the following: (B) Exception for property used in possessions In the case of property which is used predominantly in a possession of the United States, the credit allowable under subsection (a) shall be determined without regard to subparagraph (A). . (b) Payments to possessions (1) In general Section 30D(f) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (12) Payments to possessions (A) Payments to possessions with mirror code tax systems In the case of any possession of the United States with a mirror code tax system, 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. (B) Payments to other possessions The Secretary shall pay to each possession of the United States which does not have a mirror code tax system amounts estimated by the Secretary as being equal to the aggregate benefits (if any) that would have been provided to residents of such possession by reason of the provisions of this section if a mirror code tax system had been in effect in such possession. The preceding sentence shall not apply unless the respective possession has a plan which has been approved by the Secretary under which such possession will promptly distribute such payments to its residents. (C) Mirror code tax system