such other method (other than by check) as the Secretary may prescribe and the taxpayer may elect. (3) One-time increase The first time an individual receives a payment under this subsection, paragraph (1)(A) shall be applied by substituting 4/13 for 2/13 . . (e) Special rule for new low-Income parents Section 32 of such Code, as amended by this Act, is further amended by adding at the end the following new subsection: (o) Special rule for new low-Income parents (1) In general In the case of an individual who— (A) is eligible for payments under subsection (o)(1) with respect to a refund for a taxable year, and (B) has a qualifying child who is born or adopted during the following taxable year and not later than the penultimate month for which the taxpayer is eligible for such payments, the amount of any such payments made after such birth or adoption shall be adjusted to the amount such payments would be if such qualifying child were a qualifying child of the taxpayer under this section for the taxable year to which such payments relate. (2) Qualifying child determination For purposes of determining if a child is a qualifying child for purposes of this subsection, subsection (m) shall be applied by inserting or, in the case of an adoption, such other identifying information as specified by the Secretary before the period at the end. . (f) Age of eligible individuals without dependents Section 32(c)(1)(A)(ii)(II) of such Code is amended by striking age 25 but not attained age 65 and inserting age 18 . (g) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act. 4. Return preparation programs for low-income taxpayers (a) In general Chapter 77 of such Code is amended by inserting after section 7526A the following new section: 7526B. Return preparation programs for low-income taxpayers (a) Establishment of volunteer income tax assistance matching grant program The Secretary, through the Internal Revenue Service, shall establish a Community