; or (C) subsection (c), (d), (e), or (f) of section 6402 of the Internal Revenue Code of 1986. (f) Payment to representative payees (1) In general In any case in which an individual who is entitled to a payment under subsection (a) and whose benefit described in subsection (b) is paid to a representative payee, the payment under subsection (a) shall be made to the individual’s representative payee and the entire payment shall be used only for the benefit of the individual who is entitled to the payment. (2) Enforcement Section 1129(a)(3) of the Social Security Act ( 42 U.S.C. 1320a–8(a)(3) ) shall apply to any payment under subsection (a) in the same manner as such section applies to a payment under title II or XVI of such Act. (g) Coordination The Secretary of the Treasury and the Commissioner of Social Security shall coordinate with respect to any payments made under this section or section 6431(h) of the Internal Revenue Code of 1986. (h) Appropriation Out of any money in the Treasury not otherwise appropriated, there is appropriated to the Commissioner of Social Security such sums as may be necessary for payments to individuals certified by the Commissioner of Social Security as entitled to receive a payment under this section, to remain available until expended. B Earned income tax credit 211. Strengthening the earned income tax credit for individuals with no qualifying children (a) Special rules for 2020 and 2021 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 in 2020 or 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