Delivery of payments
Notwithstanding any other provision of law, the Secretary may certify and disburse refunds payable under this subsection electronically to—
(i)#
any account to which the payee authorized, on or after January 1, 2019 , 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),
(ii)#
any account belonging to a payee from which that individual, on or after January 1, 2019 , made a payment of taxes under this title, or
(iii)#
any Treasury-sponsored account (as defined in section 208.2 of title 31, Code of Federal Regulations).