or installation, and (C) is credentialed in aging home modification by an entity approved by the Secretary of Health and Human Services pursuant to section 2(b) of the Senior Accessible Housing Act . (3) Election requirements Any election under paragraph (1) shall include such information and shall be made at such time, and in such form and manner, as the Secretary shall by regulation prescribe. . (b) Certification requirements For purposes of section 36C(f)(2)(C) of the Internal Revenue Code of 1986, the Secretary of Health and Human Services may approve a third-part entity to certify persons qualified in the area of accessible home modifications and independent living. In determining whether to approve a person, the Secretary shall ensure that certifications cover home modification solutions for aging at home, local and State building regulations, construction standards, and appropriateness of modifications. (c) Conforming amendments (1) Section 38(b) of such Code is amended by striking plus at the end of paragraph (32), by striking the period at the end of paragraph (33) and inserting , plus , and by adding at the end the following new paragraph: (34) the portion of the home modification credit for seniors assigned to the taxpayer under section 36C(f). . (2) Section 1016(a) of such Code is amended by striking and at the end of paragraph (37), by striking the period at the end of paragraph (38) and inserting