respect to any taxable year beginning after December 31, 2020, the term eligible individual may include populations of individuals who would not otherwise satisfy the requirements established under subparagraph (A), such as married individuals, heads of households, taxpayers who are eligible to claim the earned income tax credit under section 32 and have dependents, taxpayers who are eligible to claim the child tax credit under section 24, taxpayers who claim deductions allowed under section 62 for purposes of determining adjusted gross income, and taxpayers with income from non-employee compensation. (ii) Report Not later than August 31, 2022, the Secretary shall submit a report to Congress that contains rec­om­men­da­tions for such legislative or administrative actions as the Secretary determines necessary with respect to expanding the populations of individuals that may qualify as eligible individuals for purposes of the program established under subsection (a)(3). (2) Return must be filed by individual No return prepared under the program established under subsection (a)(3) shall be treated as filed before the date such return is submitted by the taxpayer as provided under the rules of section 6011. (d) Verification of identity (1) In general Subject to paragraph (2), an individual shall not participate in any program described in subsection (a) or access any information under such a program unless such individual has verified their identity to the satisfaction of the Secretary. (2) Prohibition (A) In general For purposes of verifying the identity of any individual seeking to participate in any program described in subsection (a) or to access any information under such a program, the Secretary shall not employ any knowledge-based verification procedures. (B) Knowledge-based verification procedure For purposes of this paragraph, the term knowledge-based verification procedure means any procedure for verification of the identity of an individual by means of asking detailed and personal questions for which only