in subsection (k)(3)(B). Any increase in tax imposed on a taxpayer by reason of paragraph (2) of the income tax law of a jurisdiction other than the United States shall be considered to reduce the aggregate amount of payments made to such taxpayer by such jurisdiction. In carrying out this section, the Secretary shall coordinate with each possession of the United States to prevent any application of this paragraph that is inconsistent with the purposes of this subsection. . (h) Application of credit in possessions (1) Puerto Rico Paragraph (2) of subsection (k) of section 24 of the Internal Revenue Code of 1986 is amended to read as follows: (2) Cross references related to application of credit to residents of Puerto Rico (A) For application of refundable credit to residents of Puerto Rico, see subsection (d). (B) For application of advance payment to residents of Puerto Rico, see section 7527A(b)(1)(A). . (2) American Samoa Paragraph (3) of subsection (k) of section 24 of the Internal Revenue Code of 1986 is amended— (A) by striking subsection (i)(1) in subparagraph (A) and inserting subsection (d) , (B) by striking subclause (II) of subparagraph (C)(ii), and (C) by striking under subparagraph (B)— and all that follows through subsection (i)(1) in subparagraph (C)(ii) and inserting under subparagraph (B), subsection (d) . (i) Conforming amendments Subsection (h) of section 24 of the Internal Revenue Code of 1986 is amended— (1) by striking paragraphs (2), (3), (5), and (6) and redesignating paragraphs (4) and (7) as paragraphs (2) and (3), respectively, (2) by striking paragraphs (2) through (7) in paragraph (1) and inserting paragraphs (2) and (3) , (3) by striking (after the application of paragraph (2)) in subparagraph (A) of paragraph (2), as so redesignated, and (4) by striking paragraph (7) in subparagraph (C) of paragraph (2), as so redesignated, and inserting paragraph (3) . (j) Regulations Section 24 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (l)