means, with respect to an individual, a certification to the satisfaction of the Secretary by a physician meeting the criteria of section 1861(r)(1) of the Social Security Act that— (i) certifies that the individual has a medically determinable physical or mental impairment, which results in marked and severe functional limitations, and which can be expected to result in death or which has lasted or can be expected to last for a continuous period of not less than 12 months, or is blind (within the meaning of section 1614(a)(2) of the Social Security Act), and (ii) includes a copy of the individual’s diagnosis relating to the individual's relevant impairment or impairments, signed by such physician. (B) Restriction on use of certification No inference may be drawn from a disability certification for purposes of establishing eligibility for benefits under title II, XVI, or XIX of the Social Security Act. (d) Qualified home accessibility improvement expenditures For purposes of this section— (1) In general The term qualified home accessibility improvement expenditures means reasonable amounts paid or incurred by the taxpayer to make qualified improvements to the taxpayer’s principal place of abode for the purpose of making such place of abode more accessible to the individual with the blindness or disability referred to in subsection (c). (2) Qualified improvements The term qualified improvements means— (A) the installation of ramps, (B) the installation of zero-step entrances, (C) the widening of doors and hallways, (D) modifications of counters, (E) bathroom accessibility improvements, (F) installation, replacement, or modification of appliances to make them more accessible to individuals with a vision impairment, and (G) such other improvements as are specified by the Secretary after consultation with the Secretary of Health and Human Services. (e) Special rules (1) Inflation adjustment In the case of any taxable year beginning in a calendar year after 2023, each of the dollar amounts in subsections (b)(1)(A),