year after the reporting date specified in such orders. (d) Denial of double benefit The amount of any deduction or other credit allowable under this chapter for any expense taken into account in determining the credit allowed under this section shall be reduced by the amount of the credit under this section. . (b) Clerical amendment The table of sections for such subpart A is amended by inserting after the item relating to section 25D the following new item: Sec. 25E. State licensure and certification costs of military spouse arising from transfer of member of Armed Forces to another State. . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2016.