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), (b)(2)(B), and (b)(2)(C) shall be increased by an amount equal to— (A) such dollar amount, multiplied by (B) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting calendar year 2022 for calendar year 2016 in subparagraph (A)(ii) thereof. Any increase determined under the preceding sentence which is not a multiple of $50 shall be rounded to the nearest multiple of $50. (2) Substantiation No credit shall be allowed under this section unless the taxpayer provides (at such time and in such manner as the Secretary may provide) such substantiation of the taxpayer’s eligibility for the credit allowed under this section (and the amount thereof) as the Secretary may require. (3) Denial of double benefit To the extent that an expenditure is used for this credit in a given year, it cannot be used or applied towards another tax benefit in the same taxable year by the same taxpayer. (4) Married individuals filing separate returns In the case of any married individual who does not file a joint return for the taxable year, no credit shall be allowed under this section for such taxable year. . (b) Conforming amendments (1) Section 6211(b)(4)(A) of the Internal Revenue Code of 1986 is amended by inserting 36C, after 36B, . (2) Paragraph (2) of section 1324(b) of title 31, United States Code, is amended by inserting 36C, after 36B, . (3) The table of sections for subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code 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