gross income, (iv) claims the standard deduction under section 63, (v) claims no deduction under section 151 for any individual who is a dependent (as defined in section 152), (vi) does not file schedule C, and (vii) has no income other than income from— (I) wages (as defined in section 3401), (II) interest, or (III) dividends. (B) Limitation on eligibility for tax year 2018 With respect to any taxable year beginning in 2018, the term eligible individual shall only include such populations of individuals described in subparagraph (A) as is determined by the Secretary. (C) Expansion of eligibility after tax year 2018 (i) In general At the discretion of the Secretary, with respect to any taxable year beginning after December 31, 2018, the term eligible individual may include populations of individuals who would not otherwise satisfy the requirements established under subparagraph (A), such as married individuals, heads of households, taxpayers who are eligible to claim the earned income tax credit under section 32 and have dependents, taxpayers who are eligible to claim the child tax credit under section 24, taxpayers who claim deductions allowed under section 62 for purposes of determining adjusted gross income, and taxpayers with income from non-employee compensation. (ii) Report Not later than August 31, 2020, the Secretary shall submit a report to Congress that contains rec­om­men­da­tions for such legislative or administrative actions as the Secretary determines necessary with respect to expanding the populations of individuals that may qualify as eligible individuals for purposes of the program established under subsection (a)(3). (2) Return must be filed by individual No return prepared under the program established under subsection (a)(3) shall be treated as filed before the date such return is submitted by the taxpayer as provided under the rules of section 6011. (d) Verification of identity An individual shall not participate in any program described in subsection (a) or access any information under such