; or (B) in the case of an individual who is released after the date of enactment of this Act, not later than 90 days after the date on which such individual is released, that such individual may be eligible for reimbursement of any amount described in subsection (b) pursuant to the program described in paragraph (1). (3) Authorization (A) In general Subject to subparagraph (B), in the case of any reimbursement described in paragraph (1), the Secretary shall issue such reimbursement to the eligible individual in the same manner as any refund of an overpayment of tax. (B) Extension of limitation on time for reimbursement With respect to any reimbursement under paragraph (1)— (i) the 3-year period of limitation prescribed by section 6511(a) of the Internal Revenue Code of 1986 shall not expire before the date which is 1 year after the date the notice described in paragraph (2) is provided to the eligible individual