of balance owed with respect to certain dependents In the case of any taxpayer with respect to whom a partial refund or credit was made or allowed before the date of the enactment of this Act under subsection (f) of section 6428 of the Internal Revenue Code of 1986 and for whom a balance is owed with respect to a dependent, the Secretary shall, before December 31, 2020, certify and disburse the balance of such refund electronically to any account to which the payee authorized, on or after January 1, 2018, the delivery of a refund of taxes or of a Federal payment (as defined in section 3332 of title 31, United States Code).