litigation costs, expert witness fees, and reasonable attorney fees. (4) Rights retained by employee Nothing in this section shall be deemed to diminish the rights, privileges, or remedies of any employee under any Federal or State law, or under any collective bargaining agreement. (5) Nonenforceability of certain provisions waiving rights and remedies or requiring arbitration of disputes (A) Waiver of rights and remedies The rights and remedies provided for in this subsection may not be waived by any agreement, policy form, or condition of employment, including by a predispute arbitration agreement. (B) Predispute arbitration agreements No predispute arbitration agreement shall be valid or enforceable, if the agreement requires arbitration of a dispute arising under this subsection. . (c) Effective date (1) In general The amendments made by subsection (a) shall apply to disclosures made after the date of the enactment of this Act. (2) Civil protection The amendment made by subsection (b) shall take effect on the date of the enactment of this Act. 1406. Customer service information The Secretary of the Treasury (or the Secretary's delegate) shall provide helpful information to taxpayers placed on hold during a telephone call to any Internal Revenue Service help line, including the following: (1) Information about common tax scams. (2) Information on where and how to report tax scams. (3) Additional advice on how taxpayers can protect themselves from identity theft and tax scams. 1407. Misdirected tax refund deposits Section 6402 is amended by adding at the end the following new subsection: (n) Misdirected direct deposit refund Not later than the date which is 6 months after the date of the enactment of the Taxpayer First Act of 2018 , the Secretary shall prescribe regulations to establish procedures to allow for— (1) taxpayers to report instances in which a refund made by the Secretary by electronic funds transfer was erroneously delivered to an account at a financial institution for which the taxpayer is not