Another Georgia Rural Hospital Organization Tax Credit Q....

Would a taxpayer be able to use a qualified charitable distribution from his IRA to fund this credit? I'm thinking no based on Section 7 (g):

No credit shall be allowed under this Code section with respect to any amount deducted from taxable net income by the taxpayer as a charitable contribution to a bona fide charitable organization qualified under Section 501(c)(3) of the Internal Revenue Code

Full Bill: https://gov.georgia.gov/sites/gov.georg ... 202016.pdf