of section 1324 of title 31, United States Code, the payments under this subsection shall be treated in the same manner as a refund due from a credit provision referred to in subsection (b)(2) of such section. (i) Regulations The Secretary shall issue such regulations or other guidance as the Secretary determines necessary or appropriate to carry out the purposes of this section. . (b) Monthly payment of young adult tax credit Chapter 77 of such Code is amended by inserting after section 7527A the following new section: 7527B. Monthly payments of young adult tax credit (a) In general The Secretary shall establish a program for making payments to taxpayers with respect to each calendar month equal to the monthly advance young adult payment determined with respect to such taxpayer for such month. (b) Monthly advance young adult payment (1) In general For purposes of this section and except as otherwise provided in this section, the term monthly advance young adult payment means, with respect to any taxpayer for any calendar month, the amount (if any) which is estimated by the Secretary as being equal to the monthly specified young adult allowance which would be determined under section 24A(b) with respect to such taxpayer for such calendar month. (2) Residence requirement Unless determined by the Secretary based on any information known to the Secretary, no monthly specified young adult allowance shall be determined with respect to such taxpayer for a calendar month unless the taxpayer (in the case of a joint return, either spouse) has a principal place of abode (determined as provided in section 32) in the United States or Puerto Rico for more than one-half of the month. (c) On-Line information portal (1) On-line information portal The Secretary shall establish an on-line portal which allows taxpayers to— (A) subject to such restrictions as the Secretary may provide, elect to begin or cease receiving payments under this section, (B) provide information to the Secretary which is relevant in determining the monthly