of section 24(g) of such Code is amended by striking no credit shall be allowed under this section and inserting no credit shall be allowed under this section (and no payment shall be made under section 7527A) . (C) Subsection (g) of section 24 of such Code is amended by adding at the end the following new paragraph: (3) Coordination with possessions of the United States For purposes of this subsection, a taxpayer’s claim of credit under this section (or payment received under section 7527A) includes a claim of credit under this section of the income tax law of any jurisdiction other than the United States (or similar payment received under section 7527A of such income tax law), and a claim made or a payment received from American Samoa pursuant to a plan described in subsection (k)(3)(B). . (g) Monthly advance payment of credit (1) Recapture of excess advance payments in certain circumstances Subsection (j) of section 24 of the Internal Revenue Code of 1986 is amended— (A) by striking subparagraph (B) of paragraph (2), (B) by striking Excess advance payments .— and all that follows through If and inserting Excess advance payments .—In the case of a taxpayer described in paragraph (3) for any taxable year, if , and (C) by adding at the end the following new paragraphs: (3) Taxpayers subject to recapture (A) Fraud or reckless or intentional disregard of rules and regulations A taxpayer is described in this paragraph with respect to any taxable year if the Secretary determines that the excess described in paragraph (2) with respect to the taxpayer for such taxable year was determined on the basis of fraud or a reckless or intentional disregard of rules and regulations. (B) Understatement of income