1. Expenditures to provide access to disabled individuals (a) In general Section 44 of the Internal Revenue Code of 1986 is amended by redesignating subsection (e) as subsection (f) and by inserting after subsection (d) the following new subsection: (e) Application of credit in possessions (1) Mirror code possessions (A) In general The Secretary shall pay to each possession of the United States with a mirror code tax system amounts equal to the loss (if any) to that possession by reason of the application of this section (determined without regard to this subsection) with respect to taxable years beginning after December 31, 2022. Such amounts shall be determined by the Secretary based on information provided by the government of the respective possession. (B) Mirror code tax system For purposes of this paragraph, 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. (2) Credit made refundable for residents of Puerto Rico In the case of any taxable year beginning after December 31, 2022, if the taxpayer 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 such taxable year, the credit determined under subsection (a) shall be allowable to such resident, corporation, or partnership under subpart C (and not allowed under this subpart). (3) American Samoa The Secretary shall pay to American Samoa amounts estimated by the Secretary as being equal to the aggregate benefits that 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