is amended by SHIP TRAINING PROGRAMS. (a) Allowance of Credit.-- (1) In general.--Subpart A of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 25F the following new section: ``
9D2D10E5D1422775" (d) Denial of double benefit Any qualified contribution for which a credit is allowed under this section shall not be taken into account as a charitable contribution for purposes of sectio
on and Opportunity Act (29 U.S.C. 3174(c)(3))). ``(d) Denial of Double Benefit.--Any qualified contribution for which a credit is allowed under this section shall not be taken into account as a charitable contribution for purposes of sectio
![Rep. Smucker, Lloyd [R-PA-11]](https://www.congress.gov/img/member/s001199_200.jpg)
![Rep. Kelly, Mike [R-PA-16]](https://www.congress.gov/img/member/k000376_200.jpg)
![Rep. Miller, Max L. [R-OH-7]](https://www.congress.gov/img/member/680908fb6c2e6631263de71f_200.jpg)
![Rep. Smith, Adrian [R-NE-3]](https://www.congress.gov/img/member/s001172_200.jpg)
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