required to have an account at a financial institution under subparagraph (A) because of the application of paragraph (1)— (i) will have access to such an account at a reasonable cost, and (ii) are given the same consumer protections with respect to such account as other account holders at the same financial institution. . (b) No inference with respect to form of electronic funds transfer Nothing in the amendment made by this section shall be interpreted to restrict the form of electronic funds transfer by which the Secretary of the Treasury, or his designee, may make refunds or payments. (c) Effective date The amendment made by this section shall apply to refunds and payments made after December 31, 2019. 3. Refunds to prepaid debit cards, Direct Express cards, etc The Secretary of the Treasury, or his designee, shall— (1) to the maximum extent practicable, allow income tax refunds to be made by electronic funds transfer to prepaid debit cards, Direct Express cards, digital wallets, and any other secure electronic payment method as may be determined by the Secretary, (2) ensure that taxpayers are aware of the various methods referred to in paragraph (1) by which taxpayers may received income tax refunds by electronic funds transfer, and (3) revise references in materials provided to taxpayers (including income tax returns and instructions) to ensure that the various accounts to which refunds may be made are referenced, not simply checking and savings accounts. 4. Report on implementation of requirement that all income tax refunds be made by electronic funds transfer Not later than the date which is 1 year after the date of the enactment of this Act, the Secretary of the Treasury, or the Secretary’s delegate, shall submit a written report to Congress describing how the Secretary would implement a requirement that all income tax refunds be made by electronic funds transfer. Such report shall include any legislative recommendations that the Secretary may have with respect to the implementation of such a