Method of distribution

(a) Automatic distribution Payments shall be issued automatically using information available to the Internal Revenue Service. (b) Means of payment Payments may be made by— (1) direct deposit; (2) paper check; or (3) prepaid debit card. (c) Non-filers The Secretary shall establish a simplified filing procedure for individuals who did not file a return for the most recent taxable year but would otherwise have been eligible to file.