accurate at the time they are used for the purposes of determining eligibility for housing loans guaranteed, insured, or made under chapter 37 of title 38, United States Code, and for pursues of determining eligibility for exemption from the collection of fees under section 3729 of such title. (2) Report Not later than 180 days after the date of the enactment of this Act, the Secretary shall submit to Congress a report on the solution developed under paragraph (1). (g) Manner of refunds In the case of a fee that was erroneously collected under section 3729 of title 38, United States Code, from an individual described in subsection (c) of such section, the Secretary may refund the fee directly to the individual, notwithstanding any current loan balance of the individual or the manner in which the fee was originally collected. (h) Refunds generally Section 3729(c) of title 38, United States Code, is amended by adding at the end the following new paragraph: (3) (A) The Secretary shall develop a process for determining whether a fee has been collected under this section from an individual described in paragraph (1). (B) If the Secretary determines that such a fee has been collected under this section from an individual described in paragraph (1), the Secretary shall pay to such individual an amount equal to the amount of the fee collected. (C) Notwithstanding any other provision of law, a payment under this paragraph shall not be subject to Federal, State, or other tax liability or reporting requirement. . (i) Audit plan (1) Plan required The Secretary shall develop a plan to audit the Department on an annual basis to determine the rate at which fees are erroneously collected under section 3729 of title 38, United States Code. (2) Reports Not later than 60 days after the completion of any audit conducted pursuant to the plan developed under paragraph (1), the Secretary shall submit to Congress a report on the findings of the Secretary with respect to the audit.