have the Secretary, in lieu of such refund, make a payment equal to— (A) 2/13 of such refund (with interest) during the earlier of the first practicable month or the second month that begins after the date the return was filed, and (B) 1/13 of such refund (with interest) during each of the 11 months subsequent to the month determined under subparagraph (A). (2) Method of payment A payment made under this subsection shall be made by direct deposit or by general-use prepaid card, or by such other method (other than by check) as the Secretary may prescribe and the taxpayer may elect. (3) One-time increase The first time an individual receives a payment under this subsection, paragraph (1)(A) shall be applied by substituting 4/13 for 2/13 . . (e) Special rule for new low-Income parents Section 32 of the Internal Revenue Code of 1986, after amendment by subsection (c), is further amended by adding at the end the following new subsection: (o) Special rule for new low-Income parents In the case of an individual who— (1) has a qualifying child, and (2) is, on the date of the birth (or adoption by such taxpayer) of such child, eligible for a payment under subsection (n)(1) to be made after the date that is one month after such date of birth or adoption by reason of a return, the amount of the subsequent payments made under subsection (n)(1) by reason of such return shall be determined as if such qualifying child were a qualifying child of the taxpayer with respect to the taxable year for which such return was filed. For purposes of determining if a child is a qualifying child for purposes of this subsection, subsection (m) shall be applied by inserting or, in the case of an adoption, such other identifying information as specified by the Secretary before the period at the end. . (f) Decrease in minimum age for individuals without dependents Section 32(c)(1)(A)(ii)(II) of the Internal Revenue Code of 1986 is amended by striking age 25 and inserting age 18 . (g) Return preparation programs for low-Income taxpayers (1) In