Electronic delivery of tax refunds through direct deposit to bank accounts is used by most upperincome families, but has so far eluded many low- and moderate-income families. One of the benefits of electronic delivery versus paper checks is lower administrative cost for the federal government-roughly one-tenth the cost of a paper check. Beyond this, electronic delivery provides tax filers faster, safer and more reliable access to tax refunds, and can improve low- and moderateincome tax filers' access to mainstream financial services, a goal of Title XII of the Dodd-Frank Wall Street Reform and Consumer Protection Act.