includes the taxpayer’s taxpayer identity (as defined in section 6103(b)(6)), the aggregate amount of such payments made to such taxpayer during such calendar year, and such other information as the Secretary determines appropriate. (d) Administrative provisions (1) Application of direct deposit requirement For purposes of section 3332 of title 31, United States Code (and notwithstanding the last sentence of subsection (j)(3) thereof), the payments made by the Secretary under subsection (a) shall be treated as Federal payments. (2) Timing The Secretary shall, subject to the provisions of this title, refund or credit any overpayment attributable to this subsection as rapidly as possible. (3) Delivery of payments Notwithstanding any other provision of law, the Secretary may certify and disburse refunds payable under this section electronically to— (A) any account to which the payee received or authorized, on or after January 1, 2022, a refund of taxes under this title or of a Federal payment (as defined in section 3332 of title 31, United States Code), (B) any account belonging to a payee from which that individual, on or after January 1, 2022, made a payment of taxes under this title, or (C) any Treasury-sponsored account (as defined in section 208.2 of title 31, Code of Federal Regulations). (4) 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 section, 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 paragraph. (e) Application No payments shall be made under the program established