the individual does not provide a valid identification number for a dependent of such individual, such dependent shall not be taken into account in determining the applicable amount under paragraph (1). (C) Valid identification number For purposes of this paragraph, the term valid identification number means a social security number issued to an individual by the Social Security Administration. Such term shall not include a TIN issued by the Internal Revenue Service. (D) Special rule for members of the armed forces Paragraph (1) shall not apply to a joint return where at least 1 spouse was a member of the Armed Forces of the United States at any time during the taxable year. (d) Other rules (1) Timing of payments The Secretary shall refund any overpayment attributable to this section as rapidly as possible. (2) No interest No interest shall be allowed on any overpayment attributable to a payment deemed made under this section. . (b) Clerical amendment The table of sections for subchapter B of chapter 65 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 6427 the following new item: Sec. 6428. Refund of 2018 income taxes. .