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It's a novelty piece made by a private company. They take regular coins and plate them, then stamp an image, date, message, or whatever, and sell them for a couple of bucks.

However, numismatically speaking the coin is considered to have been altered and damaged, so it would have no extra value beyond 1c to a coin collector.

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Q: What is the value of a gold colored penny stamped 1976 and below the date it is stamped 1776-1976?
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