or paper check for the following week (stated separately for direct deposit and paper check). (2) The total dollar amount of the scheduled payments described in paragraph (1). (3) The number of direct deposit payments returned to the Department of the Treasury and the total dollar value of such payments, for the week ending on the day prior to the day on which the report is provided. (4) The total number of letters related to payments under section 6428 or 6428A of such Code mailed to taxpayers during the week ending on the day prior to the day on which the report is provided. C Earned income tax credit 20121. Strengthening the earned income tax credit for individuals with no qualifying children (a) Special rules for 2020 Section 32 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (n) Special rules for individuals without qualifying children In the case of any taxable year beginning after December 31, 2019, and before January 1, 2021— (1) Decrease in minimum age for credit (A) In general Subsection (c)(1)(A)(ii)(II) shall be applied by substituting the applicable minimum age for age 25 . (B) Applicable minimum age For purposes of this paragraph, the term applicable minimum age means— (i) except as otherwise provided in this subparagraph, age 19, (ii) in the case of a full-time student (other than a qualified former foster youth or a qualified homeless youth), age 25, and (iii) in the case of a qualified former foster youth or a qualified homeless youth, age 18. (C) Full-time student For purposes of this paragraph, the term full-time student means, with respect to any taxable year, an individual who is an eligible student (as defined in section 25A(b)(3)) during at least 5 calendar months during the taxable year. (D) Qualified former foster youth For purposes of this paragraph, the term qualified former foster youth means an individual who— (i) on or after the date that such individual attained age 14, was in foster care provided under the supervision or