would have been provided to residents of American Samoa by reason of the application of this section for taxable years beginning after December 31, 2022, if the provisions of this section had been in effect in American Samoa. The preceding sentence shall not apply unless American Samoa has a plan, which has been approved by the Secretary, under which such possession will promptly distribute such payments to its residents. (4) Coordination with credit allowed against United States income taxes No credit shall be allowed under this section for any taxable year to any person— (A) to whom a credit is allowable 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 (3). (5) 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. 2. Expenditures to remove architectural and transportation barriers to the handicapped and elderly (a) In general Section 190 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsections: (d) Election To take deduction as refundable credit for residents of Puerto Rico In the case of a taxpayer (in the case of a joint return, either spouse) who is a bona fide resident of Puerto Rico (within the meaning of section 937(a)) or a corporation or partnership organized in Puerto Rico or under the law of Puerto Rico for the taxable year, 21 percent of the amounts otherwise allowed as a deduction under this section shall be allowed as a credit under subpart C. (e) Application of deduction in possessions (1) Mirror code possessions (A) In general The Secretary shall pay to each possession