as a credit under subsection (a) with respect to any taxpayer shall not exceed the lesser of— (A) 25 percent of the tax liability of the taxpayer, and (B) $250,000. (2) Reduction based on state credit The amount allowed as a credit under subsection (a) for a taxable year shall be reduced by the amount allowed as a credit on any State tax return of the individual for qualified contributions made by the taxpayer during the taxable year. (c) Qualified contributions