paragraph (9) after subparagraph (A) . (c) Effective Date The amendments made by this section shall apply to disclosures made after December 31, 2022. 18105. Report on electronic payments Not later than 2 years after the date of the enactment of this Act, the Secretary (or the Secretary’s delegate), in coordination with the Bureau of Fiscal Service and the Internal Revenue Service, and in consultation with private sector financial institutions, shall submit a written report to Congress describing how the government can utilize new payment platforms to increase the number of tax refunds paid by electronic funds transfer. Such report shall weigh the interests of reducing identity theft tax refund fraud, reducing the Federal Government’s costs in delivering tax refunds, the costs and any associated fees charged to taxpayers (including monthly and point-of-service fees) to access their tax refunds, the impact on individuals who do not have access to financial accounts or institutions, and ensuring payments are made to accounts at a financial institution that complies with section 21 of the Federal Deposit Insurance Act, chapter 2 of title I of Public Law 91–508 , and subchapter II of chapter 53 of title 31, United States Code (commonly referred to collectively as the Bank Secrecy Act ) and the USA PATRIOT Act. Such report shall include any legislative recommendations necessary to accomplish these goals. II Development of information technology 18201. Management of Internal Revenue Service information technology (a) Duties and responsibilities of Internal Revenue Service Chief Information Officer Section 7803 is amended by adding at the end the following new subsection: (f) Internal Revenue Service Chief Information Officer (1) In general There shall be in the Internal Revenue Service an Internal Revenue Service Chief Information Officer (hereafter referred to in this subsection as the IRS CIO ) who shall be appointed by the Administrator of the Internal Revenue Service. (2) Centralized responsibility for Internal