individual for any of the 4 taxable years preceding such taxable year. (e) Denial of double benefit No credit shall be allowed under subsection (a) for any expense for which a deduction or credit is allowed under any other provision of this chapter. . (b) Clerical amendment The table of sections for subpart A 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 25D the following new item: Sec. 25E. Credit for hearing aids. . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2017.