of 1986 is amended by inserting after the item relating to section 36B the following new item: Sec. 36C. Credit for certain home accessibility improvements. . (c) Issuance of guidance by Secretary of the Treasury Not later than 180 days after the date of the enactment of this Act, the Secretary of the Treasury (or the Secretary’s delegate) shall issue regulations or other guidance under subsection (d)(2)(E) of section 36C of the Internal Revenue Code of 1986 (as added by this section), which the Secretary of the Treasury (or the Secretary’s delegate) shall ensure is publicly available on the internet, specifying the list of additional improvements with respect to which credit is allowable under such section. The Secretary shall biannually revise such list of additional improvements. (d) Accessability of credit The Commissioner of Internal Revenue shall make the credit allowed under section 36C of the Internal Revenue Code of 1986 (as added by this section) as accessible as possible to the public. (e) Outreach The Commissioner of Internal Revenue shall conduct an outreach strategy to the public with respect to the credit allowed under section 36C of the Internal Revenue Code of 1986 (as added by this section). (f) Data sharing by the Commissioner of Social Security and Secretary of Veterans Affairs The Commissioner of Social Security and the Secretary of Veterans Affairs shall each provide the Secretary of the Treasury (or the Secretary’s delegate) such information and assistance as the Secretary of the Treasury (or the Secretary’s delegate) may require for purposes of administering section 36C of the Internal Revenue Code of 1986 (as added by this section). (g) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2025.