amount (if any) which is estimated by the Secretary as 
being equal to the amount which would be allowed under 
subpart C of part IV of subchapter A of chapter 1 by rea-
son of section 36C(a) for the taxpayer’s taxable year be-
ginning in such calendar year. 
‘‘(c) NOTICE OF PAYMENTS.—Not later than Janu-
ary 31 of the calendar year following any calendar year 
during which the Secretary makes one or more payments 
to any taxpayer under this section, the Secretary shall pro-
vide such taxpayer with a written notice which includes 
the taxpayer’s taxpayer identity (as defined in section 
6103(b)(6)), the aggregate amount of such payments 
made to such taxpayer during such calendar year, and 
such other information as the Secretary determines appro-
priate. 
‘‘(d) ADMINISTRATIVE PROVISIONS.— 
‘‘(1) APPLICATION
OF
DIRECT
DEPOSIT
RE-
QUIREMENT.—For purposes of section 3332 of title 
31, United States Code (and notwithstanding the 
last sentence of subsection (j)(3) thereof), the pay-
ments made by the Secretary under subsection (a) 
shall be treated as Federal payments. 
‘‘(2) TIMING.—The Secretary shall, subject to 
the provisions of this title, refund or credit any over-
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payment attributable to this subsection as rapidly as 
possible. 
‘‘(3) 
DELIVERY
OF
PAYMENTS.—Notwith-
standing 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 re-
ceived or authorized, on or after January 1, 
2022, 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, 2022, 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). 
‘‘(4) WAIVER
OF
CERTAIN
RULES.—Notwith-
standing 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 dis-
bursing official in the executive branch of the United 
States Government may modify payment information 
received from an officer or employee described in 
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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 im-
posed with respect to payments made under this 
paragraph. 
‘‘(e) APPLICATION.—No payments shall be made 
under the program established under subsection (a) with 
respect to any taxable year beginning after December 31, 
2024.’’. 
(2) CONFORMING AMENDMENTS.— 
(A) Section 6211(b)(4)(A) of such Code is 
amended by striking ‘‘and 7527A’’ and insert-
ing ‘‘7527A, and 7527B’’. 
(B) Paragraph (2) of section 1324(b) of 
title 31, United States Code, is amended— 
(i) by inserting ‘‘36C,’’ after ‘‘36B,’’, 
and 
(ii) by striking ‘‘ or 7527A’’ and in-
serting ‘‘7527A, or 7527B’’. 
(C) The table of sections for subpart C of 
part IV of subchapter A of chapter 1 of the In-
ternal Revenue Code of 1986 is amended by in-
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serting after the item relating to section 36C 
the following new item: 
‘‘Sec. 36C. Healthcare worker tax credit.’’. 
(D) The table of sections for chapter 77 of 
the Internal Revenue Code of 1986 is amended 
by inserting after the item relating to section 
7527A the following new item: 
‘‘Sec. 7527B. Advance payment of healthcare worker tax credit.’’. 
(c) EFFECTIVE DATE.— 
(1) IN GENERAL.—The amendments made by 
this section shall apply to taxable years beginning 
after December 31, 2022. 
(2) ESTABLISHMENT
OF
ADVANCE
PAYMENT 
PROGRAM.—The Secretary of the Treasury (or the 
Secretary’s delegate) shall establish the program de-
scribed in section 7527B of the Internal Revenue 
Code of 1986 as soon as practicable after the date 
of the enactment of this Act. 
Æ 
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