; or (B) directly paying the fee or interest to the tax return preparer, lender, or other affiliated lender. . (b) Clerical amendment The table of contents of the Dodd-Frank Wall Street Reform and Consumer Protection Act ( 12 U.S.C. 5301 et seq.) is amended by inserting after the item related to section 1029A the following new item: Sec. 1029B. Regulation of refund anticipation payment arrangement. . (c) Exclusion for certain tax preparers (1) In general Section 1027(d)(1) of such Act is amended by striking subparagraph (B). (2) Conforming amendments Section 1027(d) of such Act is further amended— (A) in paragraph (1)— (i) in the heading, by striking and Tax Preparers ; (ii) by striking authority over and all that follows through any person that and inserting authority over any person that ; (iii) by redesignating clauses (i) and (ii) as subparagraphs (A) and (B), respectively, and by moving such subparagraphs 2 ems to the left; (iv) by redesignating subclauses (I) and (II) as clauses (i) and (ii), respectively, and by moving such clauses 2 ems to the left; (v) by striking tax, advisory and inserting tax (except as related to tax return preparers pursuant to section 1029B), advisory ; and (vi) in clause (ii) (as redesignated), by striking ; or and inserting a period; and (B) in paragraph (2)— (i) in subparagraph (A)— (I) by striking paragraph (1)(A) or (1)(B) and inserting such paragraph ; and (II) by striking paragraph (1)(A) each place it appears and inserting paragraph (1) ; (ii) in subparagraph (C)— (I) by striking in paragraph (1)(A) and inserting in paragraph (1) ; and (II) by striking clause (i) or (ii) of paragraph (1)(A) and inserting subparagraph (A) or (B) of paragraph (1)