; (II) lock-out periods during which an eligible individual may not make withdrawals from their account; and (III) educational materials intended to promote savings. (3) Duration A pilot project shall be for a duration of not more than 3 years. (4) Federally funded benefits Any amounts described in paragraph (2)(A) which are distributed to an eligible individual shall be treated in the same manner as any refund made to such taxpayer under section 32 of the Internal Revenue Code of 1986 for purposes of determining the eligibility of such taxpayer for benefits or assistance, or the amount or extent of benefits or assistance, under any Federal program or under any State or local program financed in whole or in part with Federal funds. (c) Strategic communications plan The Secretary shall devise a strategic communications plan to ensure a strong pilot program. (d) Annual report to Congress The Secretary shall submit an annual report to Congress on the progress and outcomes of the pilot program established under this section. (e) Definitions In this section: (1) Eligible individual The term eligible individual means an individual who— (A) has deferred payment of the amount described in section 3(a) under the Refund to Rainy Day Savings Program established in such section; and (B) meets the eligibility requirements under section 408 of the Assets for Independence Act, except that subsection (a)(2) of such section shall not apply. (2) Qualified entity (A) In general The term qualified entity means— (i) one or more not-for-profit organizations described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from taxation under section 501(a) of such Code; (ii) a State or local government agency, or a tribal government, submitting an application to conduct a pilot project jointly with an organization described in clause (i); (iii) a site that offers free tax help to individuals who qualify through the Internal Revenue Service's Voluntary Income Tax Assistance or Tax Counseling for the Elderly programs