payment) if such information is not otherwise avail-
able to the Secretary, and 
‘‘(2) regulations or other guidance to ensure to 
the maximum extent administratively practicable 
that, in determining the amount of any credit under 
subsection (a) and any credit or refund under sub-
section (f), an individual is not taken into account 
more than once, including by different taxpayers and 
including by reason of a change in joint return sta-
tus or dependent status between the taxable year for 
which an advance refund amount is determined and 
the taxable year for which a credit under subsection 
(a) is determined. 
‘‘(h) OUTREACH.—The Secretary shall carry out a 
robust and comprehensive outreach program to ensure 
that all taxpayers described in subsection (g)(1) learn of 
their eligibility for the advance refunds and credits under 
subsection (f); are advised of the opportunity to receive 
such advance refunds and credits as provided under sub-
section (g)(1); and are provided assistance in applying for 
such advance refunds and credits.’’. 
(b) TREATMENT OF CERTAIN POSSESSIONS.— 
(1) PAYMENTS TO POSSESSIONS WITH MIRROR 
CODE TAX SYSTEMS.—The Secretary of the Treas-
ury shall pay to each possession of the United States 
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which has a mirror code tax system amounts equal 
to the loss (if any) to that possession by reason of 
the amendments made by this section. Such 
amounts shall be determined by the Secretary of the 
Treasury based on information provided by the gov-
ernment of the respective possession. 
(2) PAYMENTS TO OTHER POSSESSIONS.—The 
Secretary of the Treasury shall pay to each posses-
sion of the United States which does not have a mir-
ror code tax system amounts estimated by the Sec-
retary of the Treasury as being equal to the aggre-
gate benefits (if any) that would have been provided 
to residents of such possession by reason of the 
amendments made by this section if a mirror code 
tax system had been in effect in such possession. 
The preceding sentence shall not apply unless the re-
spective possession has a plan, which has been ap-
proved by the Secretary of the Treasury, under 
which such possession will promptly distribute such 
payments to its residents. 
(3) 
INCLUSION
OF
ADMINISTRATIVE
EX-
PENSES.—The Secretary of the Treasury shall pay 
to each possession of the United States to which the 
Secretary makes a payment under paragraph (1) or 
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(2) an amount equal to the increase (if any) of the 
administrative expenses of such possession— 
(A) in the case of a possession described in 
paragraph (1), by reason of the amendments 
made by this section, and 
(B) in the case of a possession described in 
paragraph (2), by reason of carrying out the 
plan described in such paragraph, or 
the amount described in subparagraph (A) shall be 
determined by the Secretary 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 cred-
it shall be allowed against United States income 
taxes under section 6433 of the Internal Revenue 
Code of 1986 (as added by this section), nor shall 
any credit or refund be made or allowed under sub-
section (f) of such 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). 
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(5) MIRROR CODE TAX SYSTEM.—For purposes 
of this subsection, the term ‘‘mirror code tax sys-
tem’’ means, with respect to any possession of the 
United States, the income tax system of such posses-
sion 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 pro-
vision referred to in subsection (b)(2) of such sec-
tion. 
(c) ADMINISTRATIVE PROVISIONS.— 
(1) 
DEFINITION
OF
DEFICIENCY.—Section 
6211(b)(4)(A) of the Internal Revenue Code of 1986 
is amended by striking ‘‘6428A, 6428B’’ and insert-
ing ‘‘6428A, 6428B, 6433,’’. 
(2) EXCEPTION
FROM
REDUCTION
OR
OFF-
SET.—Any refund payable by reason of section 
6433(f) of the Internal Revenue Code of 1986 (as 
added by this section), or any such refund payable 
by reason of subsection (b) of this section, shall not 
be— 
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