shall not apply unless the respective possession has a plan, which has been approved by the Secretary of the Treasury, under which such possession will promptly distribute such payments to its residents. (3) Mirror code tax system For purposes of this subsection, the term mirror code tax system means, with respect to any possession of the United States, the income tax system of such possession if the income tax liability of the residents of such possession under such system is determined by reference to the income tax laws of the United States as if such possession were the United States. (4) Treatment of payments For purposes of section 1324 of title 31, United States Code, the payments under this subsection shall be treated in the same manner as a refund due from a credit provision referred to in subsection (b)(2) of such section. (5) Coordination with United States income taxes In the case of any person with respect to whom a tax benefit is taken into account with respect to the taxes imposed by any possession of the United States by reason of this subsection, the Internal Revenue Code of 1986 shall be applied with respect to such person without regard to the provisions of this subsection which provide such benefit. 4. Disaster Relief Supplemental Appropriations Act, 2023 amendment Title I of the Disaster Relief Supplemental Appropriations Act, 2023 (division N of Public Law 117–328 ), is amended, in the matter under the heading Office of the Secretary under the heading Processing, Research and Marketing under the heading AGRICULTURAL PROGRAMS under the heading DEPARTMENT OF AGRICULTURE , by inserting : Provided further , That the Secretary of Agriculture may provide assistance for losses described under this heading in this Act in the form of block grants to eligible States and territories before the period at the end. 5. Rehabilitation and repair of flood and storm damage reduction projects Any requirement under section 103 of the Water Resources Development Act of 1986 ( 33 U.S.C. 2213 ) with respect to