To amend the Internal Revenue Code of 1986 to reimburse each possession of the United States for the cost of the earned income tax credit.

[AI summary unavailable — showing source text] This bill amends the Internal Revenue Code to direct the Department of the Treasury to pay to the Commonwealths of Puerto Rico and the Northern Mariana Islands amounts of the earned income tax credit paid or payable to residents for taxable years beginning after December 31, 2015.…