due to domestic violence, serious illness, natural disaster, or any other hardship, credit under section 24A or retroactive payment under this section (similar to the payment described in subsection (f)(3)) shall be allowed or made with respect to so much of the period of such failure or delay as does not exceed 6 months. (h) Provisions related to form, manner, and treatment of payments (1) Application of electronic funds payment requirement The payments made by the Secretary under subsection (a) shall be made by electronic funds transfer to the same extent and in the same manner as if such payments were Federal payments not made under this title. (2) 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 authorized, on or after January 1, 2023, the delivery of 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, 2023, 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). (3) 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. (4) Exception from reduction or offset Any applicable payment (as defined in paragraph (5)(E)(iii)) shall