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 requirement. 5. Decrease in return threshold for requiring electronic filing (a) In general Section 6011(e)(2)(A) of the Internal Revenue Code of 1986 is amended by striking 250 and inserting 25 . (b) Effective date The amendment made by this section shall apply to returns the due date for which (determined without regard to extensions) is after December 31, 2018. 6. Modification of earliest date on which credits or refunds in connection with child tax credit and earned income tax credit are made (a) In general Section 6402(m) of the Internal Revenue Code of 1986 is amended by striking the 15th day of the second month and inserting the 1st day of the third month . (b) Effective date The amendment made by this section shall apply to credits or refunds made after December 31, 2018. 7. Annual report on improper payments The Secretary of the Treasury, or the Secretary’s delegate, shall annually submit a written report to Congress which identifies the aggregate amounts of improper payments made by the Internal Revenue Service. Such report shall separately state the aggregate amount of such payments by relevant subcategories. Such subcategories shall include underpayments, overpayments, payments attributable to identity theft, payments attributable to mis­i­den­ti­fi­ca­tion other than identity theft, payments attributable to other fraud, and such other subcategories as the Secretary determines would be useful. 8. Public-private partnership to address identity theft The Secretary of the Treasury (or the Secretary’s delegate) shall work collaboratively with the public and private sectors to protect taxpayers from identity theft refund fraud. 9. Recommendations of Electronic Tax Administration Advisory Committee regarding identity theft refund fraud The Secretary of