The annual return of taxes could be used to directly stimulate the U.S. economy if funds were made immediately available for the purchase of "Made in America" items.
Implementation of this program could include issuing a card to the payee that would be immediately usable on a websight such as Amazon.com for goods that are deemed to be "Made in America".
If a payee should choose to not use the card the funds would be available in full as cash from an ATM after a specified period of time.
The net result would be an annual stimulus of the U.S. economy, with minimal implementation costs.