refund or credit any overpayment attributable to this section as rapidly as possible. (B) Delivery of payments Notwithstanding any other provision of law, the Secretary may certify and disburse refunds payable under this section— (i) electronically to any account to which the payee authorized, on or after January 1, 2018, the delivery of a refund of taxes under this title or of a Federal payment (as defined in section 3332 of title 31, United States Code), (ii) to a Direct Express prepaid debit card, or (iii) in the event that electronic disbursement or Direct Express payment is not possible, through such other means as are determined appropriate by the Secretary, including through the use of stored value cards and online payment systems. (C) Waiver of certain rules Notwithstanding section 3325 of title 31, United States Code, or any other provision of law, with respect to any payment of a refund under this subsection, a disbursing official in the executive branch of the United States Government may modify payment information received from an officer or employee described in section 3325(a)(1)(B) of such title for the purpose of facilitating the accurate and efficient delivery of such payment. Except in cases of fraud or reckless neglect, no liability under section 3325, 3527, 3528, or 3529 of title 31, United States Code, shall be imposed with respect to payments made under this subparagraph. (4) No interest No interest shall be allowed on any overpayment attributable to this section. (5) Application to individuals who do not file a return of tax for applicable tax year (A) In general In the case of an individual who, at the time of any determination made pursuant to paragraph (3), has not filed a tax return for an applicable tax year described in paragraph (1), the Secretary shall— (i) apply paragraph (1) by substituting the taxable year preceding the applicable taxable year, or (ii) in the case of an individual who has not filed a tax return for the taxable year described in clause (i), determine the advance