of a modification described under subsection (c)(2) and for piping or wiring to interconnect such modification to the dwelling unit shall be taken into account for purposes of this section. (2) List of modifications The Secretary, in consultation with the Secretary of Health and Human Services and after receiving the input of members of the public (including seniors groups, health organizations, and social services organizations), shall establish and maintain a list of any modification that, if installed on a residence of a qualified individual, would enhance the ability of such individual to remain living safely, independently, and comfortably in such residence. (3) When expenditure made (A) In general Except as provided in subparagraph (B) , a qualified expenditure shall be treated as made when the original installation of the modification is completed. (B) Expenditures as part of building construction In the case of a qualified expenditure in connection with the construction or reconstruction of a structure, such expenditure shall be treated as made when the original use of the constructed or reconstructed structure by the taxpayer begins. (e) Basis Adjustments For purposes of this subtitle, if a credit is allowed under this section for any expenditure with respect to any property, the increase in the basis of such property which would (but for this subsection) result from such expenditure shall be reduced by the amount of the credit so allowed. . (b) Conforming amendment Section 1016(a) of such Code is amended— (1) by redesignating paragraphs (35) through (37) as paragraphs (36) through (38), respectively