able 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 corpora-
tion 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 partner-
ship 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 Amer-
ican Samoa by reason of the application of this sec-
tion for taxable years beginning after December 31, 
2022, if the provisions of this section had been in ef-
fect 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 cred-
it shall be allowed under this section for any taxable 
year to any person— 
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‘‘(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 posses-
sion for such taxable year, or 
‘‘(B) who is eligible for a payment under 
a plan described in paragraph (3). 
‘‘(5) TREATMENT
OF
PAYMENTS.—For pur-
poses 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. 
SEC. 2. EXPENDITURES TO REMOVE ARCHITECTURAL AND 
TRANSPORTATION BARRIERS TO THE HANDI-
CAPPED AND ELDERLY. 
(a) IN GENERAL.—Section 190 of the Internal Rev-
enue Code of 1986 is amended by adding at the end the 
following new subsections: 
‘‘(d) ELECTION TO TAKE DEDUCTION AS REFUND-
ABLE 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 
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the meaning of section 937(a)) or a corporation or part-
nership 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 sec-
tion shall be allowed as a credit under subpart C. 
‘‘(e) APPLICATION
OF
DEDUCTION
IN
POSSES-
SIONS.— 
‘‘(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 with-
out 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 li-
ability of the residents of such possession under 
such system is determined by reference to the 
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income tax laws of the United States as if such 
possession were the United States. 
‘‘(2) 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 Amer-
ican Samoa by reason of the application of this sec-
tion for taxable years beginning after December 31, 
2022, if the provisions of this section had been in ef-
fect 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. 
‘‘(3) COORDINATION
WITH
CREDIT
ALLOWED 
AGAINST UNITED STATES INCOME TAXES.—No de-
duction 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 posses-
sion for such taxable year, or 
‘‘(B) who is eligible for a payment under 
a plan described in paragraph (2). 
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‘‘(4) TREATMENT
OF
PAYMENTS.—For pur-
poses 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. 
Æ 
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