‘‘(B) TREATMENT OF DECEASED INDIVID-
UALS.—For purposes of determining the ad-
vanced refund amount— 
‘‘(i) any individual who was deceased 
before the first day of the rebate taxable 
year shall be treated for purposes of apply-
ing subsection (d)(2) in the same manner 
as if the valid identification number of 
such person was not included on the return 
of tax for the applicable taxable year (ex-
cept that subparagraph (D) thereof shall 
not apply), and 
‘‘(ii) notwithstanding clause (i), in the 
case of a joint return with respect to which 
only 1 spouse is deceased before the first 
day of the rebate taxable year, such de-
ceased spouse was a member of the Armed 
Forces of the United States at any time 
during the applicable taxable year, and the 
valid identification number of such de-
ceased spouse is included on the return of 
tax for the applicable taxable year, the 
valid identification number of 1 (and only 
1) spouse shall be treated as included on 
the return of tax for the applicable taxable 
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year for purposes of applying subsection 
(d)(2)(B) with respect to such joint return. 
‘‘(3) TIMING
AND
MANNER
OF
PAYMENTS.— 
The Secretary shall, subject to the provisions of this 
title, refund or credit any overpayment attributable 
to this section and determined with respect to any 
calendar quarter not later than 90 days after the 
end of such calendar quarter. No refund or credit 
shall be made or allowed under this subsection with 
respect to any applicable taxable year after the last 
day of the rebate taxable year. 
‘‘(4) NO INTEREST.—No interest shall be al-
lowed on any overpayment attributable to this sub-
section. 
‘‘(5) APPLICATION TO INDIVIDUALS WHO HAVE 
FILED A RETURN OF TAX FOR THE YEAR AFTER 
THE APPLICABLE TAXABLE YEAR.— 
‘‘(A) APPLICATION TO RETURNS FILED AT 
TIME OF INITIAL DETERMINATION.—If, at the 
time of any determination made pursuant to 
paragraph (3), the individual referred to in 
paragraph (1) has filed a return of tax for the 
individual’s first taxable year beginning after 
the applicable taxable year, paragraph (1) shall 
be applied with respect to such individual by 
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substituting ‘taxable year following the applica-
ble taxable year’ for ‘applicable taxable year’. 
‘‘(B) ADDITIONAL PAYMENT.— 
‘‘(i) IN GENERAL.—In the case of any 
individual who files, before the additional 
payment determination date, a return of 
tax for such individual’s first taxable year 
beginning after the applicable taxable year, 
the Secretary shall make a payment (in ad-
dition to any payment made under para-
graph (1)) to such individual equal to the 
excess (if any) of— 
‘‘(I) the amount which would be 
determined 
under 
paragraph 
(1) 
(after the application of subparagraph 
(A)) by applying paragraph (1) as of 
the additional payment determination 
date, over 
‘‘(II) the amount of any payment 
made with respect to such individual 
under paragraph (1). 
‘‘(ii) ADDITIONAL
PAYMENT
DETER-
MINATION
DATE.—The term ‘additional 
payment determination date’ means the 
earlier of— 
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‘‘(I) the date which is 90 days 
after the date specified in section 
6072(a) with respect to returns for 
the taxable year following the applica-
ble taxable year (determined after 
taking into account any period dis-
regarded under section 7508A if such 
disregard applies to substantially all 
returns for such taxable year), or 
‘‘(II) September 1 of the cal-
endar year following the applicable 
taxable year. 
‘‘(6) APPLICATION
TO
CERTAIN
INDIVIDUALS 
WHO HAVE NOT FILED A RETURN OF TAX FOR THE 
PRECEDING TWO YEARS.—In the case of any indi-
vidual who, at the time of any determination made 
pursuant to paragraph (3), has filed a tax return for 
neither the applicable taxable year nor for the year 
following the applicable taxable year, the Secretary 
shall, consistent with rules similar to the rules of 
section 6428A(f)(5)(H)(i), apply paragraph (1) on 
the basis of information available to the Secretary 
and shall, on the basis of such information, deter-
mine the advance refund amount with respect to 
such individual without regard to subsection (b)(2) 
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