of the Treasury based on information provided by the government of the respective possession. (4) Coordination with credit allowed against united states income taxes No credit shall be allowed against United States income taxes under section 6434 of the Internal Revenue Code of 1986 (as added by this section) to any person— (A) to whom a credit is allowed against taxes imposed by the possession by reason of the amendments made by this section, or (B) who is eligible for a payment under a plan described in paragraph (2). (5) 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. (6) 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. (c) Administrative provisions (1) Definition of deficiency Section 6211(b)(4)(A) of the Internal Revenue Code of 1986 is amended by striking and 6433 and inserting 6433, and 6434, . (2) Conforming amendments (A) Paragraph (2) of section 1324(b) of title 31, United States Code, is amended by inserting 6434, after 6433, . (B) The table of sections for subchapter B of chapter 65 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item: Sec. 6434. Gasoline price rebates. . (d) Special rules for 2022 In the case of taxable years ending during calendar year 2022, the Secretary shall provide any refunds due to the credit allowed under section 6434 of the Internal Revenue Code of 1986 (as added by this section) not later than June 30, 2023. 4. Protect Consumers from Gas Price Hikes Fund (a) In general Subchapter A of chapter 98 of the