against taxes imposed by a possession of the United States with a mirror code tax system by reason of the application of this section in such possession for such taxable year, or (B) who is eligible for a payment under a plan described in paragraph (2). (4) Treatment of payments For purposes of section 1324(b)(2) of title 31, United States Code, the payments under this subsection shall be treated in the same manner as a refund due from credit provisions described in such section. . (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2022.