individuals described in subsection (c)(1) of section 3729 of title 38, United States Code, from whom a fee was collected under such section before January 1, 2012. (B) Contents The plan submitted under paragraph (1) shall include the following: (i) The number of individuals who may be due a refund of the fee. (ii) A timeline for the refunding of fees. (c) Automated refund process (1) In general The Secretary shall develop an automated process for refunding fees collected under section 3729 of title 38, United States Code, from individuals described in subsection (c)(1) of such section. (2) Prohibition For any individual identified under the process developed under paragraph (1), the Secretary shall process the refund without requiring further request. (d) Plan To process refunds Not later than 90 days after the date of the enactment of this Act, the Secretary shall develop a plan to process refunds of fees that were collected under section 3729 of title 38, United States Code, from individuals described in subsection (c)(1) of such section. (e) Annual report on refunds (1) In general Not less frequently than once each year, the Secretary shall submit to Congress an annual report on refunds of fees collected under section 3729 of title 38, United States Code. (2) Contents Each report submitted under paragraph (1) shall include, for the period covered by the report: (A) The number of fees collected under such section that were refunded and applied to a home loan balance. (B) The number of such refunds for which the Secretary received documentation of the application of a refund to a home loan balance. (f) Accuracy of certificates of eligibility (1) In general The Secretary shall update such policies as may be necessary to ensure that certificates of eligibility are accurate at the time they are used for the purposes of determining eligibility for housing loans guaranteed, insured, or made under chapter 37 of title 38, United States Code, and for pursues of determining eligibility for exemption from the collection