§ 1610. Estimates based on tax reporting system

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 1995

   Lobbying Disclosure Act of 1995

   Pub. L. 104–65 § 15 · 109 Stat. 691

   Enacted · 2 U.S.C. § 1610

   Pub. L. 104–65, § 15, Dec. 19, 1995, 109 Stat. 702

   Source evidence

   Code source credit
   Pub. L. 104–65, § 15, Dec. 19, 1995, 109 Stat. 702

   Enacted provision · exact public law section
   SEC. 15. ESTIMATES BASED ON TAX REPORTING SYSTEM. (a) Entities Covered by Section 6033(b) of the Internal Revenue Code of 1986.— A registrant that is required to report and does report lobbying expenditures pursuant to section 6033(b)(8) of the Internal Revenue Code of 1986 may— (1) make a good faith estimate (by category of dollar value) of applicable amounts that would be required to be disclosed under such section for the appropriate semiannual period to meet the requirements of sections 4(a)(3) and 5(b)(4); and (2) in lieu of using the definition of “lobbying activities” in section 3(7) of this Act, consider as lobbying activities only those activities that are influencing legislation as defined in section 4911(d) of the Internal Revenue Code of 1986. (b) Entities Covered by Section 162(e) of the Internal Revenue Code of 1986.— A registrant that is subject to section 162(e) of the Internal Revenue Code of 1986 may— (1) make a good faith estimate (by category of dollar value) of applicable amounts that would not be deductible pursuant to such section for the appropriate semiannual period to meet the requirements of sections 4(a)(3) and 5(b)(4); and (2) in lieu of using the definition of “lobbying activities” in section 3(7) of this Act, consider as lobbying activities only those activities, the costs of which are not deductible pursuant to section 162(e) of the Internal Revenue Code of 1986. (c) Disclosure of Estimate.— Any registrant that elects to make estimates required by this Act under the procedures authorized by subsection (a) or (b) for reporting or threshold purposes shall— (1) inform the Secretary of the Senate and the Clerk of the House of Representatives that the registrant has elected to make its estimates under such procedures; and (2) make all such estimates, in a given calendar year, under such procedures. (d) Study.— Not later than March 31, 1997, the Comptroller General of the United States shall review reporting by registrants under subsections (a) and (b) and report to the Congress— (1) the differences between the definition of “lobbying activities” in section 3(7) and the definitions of “lobbying expenditures”, “influencing legislation”, and related terms in sections 162(e) and 4911 of the Internal Revenue Code of 1986, as each are implemented by regulations; (2) the impact that any such differences may have on filing and reporting under this Act pursuant to this subsection; and (3) any changes to this Act or to the appropriate sections of the Internal Revenue Code of 1986 that the Comptroller General may recommend to harmonize the definitions.

2. 1998

   Lobbying Disclosure Technical Amendments Act of 1998

   Pub. L. 105–166 § 4(a)(1) · 112 Stat. 38

   Substituted · 2 U.S.C. § 1610(a)

   Pub. L. 105–166, § 4(a)(1), in introductory provisions, substituted “A person, other than a lobbying firm,” for “A registrant”

   Source evidence

   Code amendment note
   Subsec. (a). Pub. L. 105–166, § 4(a)(1), in introductory provisions, substituted “A person, other than a lobbying firm,” for “A registrant”.

   Enacted provision · exact public law section
   (1) by striking “A registrant” and inserting “A person, other than a lobbying firm,”; and

3. 1998

   Lobbying Disclosure Technical Amendments Act of 1998

   Pub. L. 105–166 § 4(a)(2) · 112 Stat. 38

   Amended · 2 U.S.C. § 1610(a)(2)

   Pub. L. 105–166, § 4(a)(2), amended par. (2) generally. Prior to amendment, par. (2) read as follows: “in lieu of using the definition of ‘lobbying activities’ in section 1602(7) of this title, consider as lobbying activities only those activities that are influencing legislation as defined in section 4911(d) of title 26.”

   Source evidence

   Code amendment note
   Subsec. (a)(2). Pub. L. 105–166, § 4(a)(2), amended par. (2) generally. Prior to amendment, par. (2) read as follows: “in lieu of using the definition of ‘lobbying activities’ in section 1602(7) of this title, consider as lobbying activities only those activities that are influencing legislation as defined in section 4911(d) of title 26.”

   Enacted provision · exact public law section
   (2) by amending paragraph (2) to read as follows: “(2) for all other purposes consider as lobbying contacts and lobbying activities only— “(A) lobbying contacts with covered legislative branch officials (as defined in section 3(4)) and lobbying activities in support of such contacts; and “(B) lobbying of Federal executive branch officials to the extent that such activities are influencing legislation as defined in section 4911(d) of the Internal Revenue Code of 1986.”.

4. 1998

   Lobbying Disclosure Technical Amendments Act of 1998

   Pub. L. 105–166 § 4(b)(1) · 112 Stat. 38

   Substituted · 2 U.S.C. § 1610(b)

   Pub. L. 105–166, § 4(b)(1), in introductory provisions, substituted “A person, other than a lobbying firm, who is required to account and does account for lobbying expenditures pursuant to” for “A registrant that is subject to”

   Source evidence

   Code amendment note
   Subsec. (b). Pub. L. 105–166, § 4(b)(1), in introductory provisions, substituted “A person, other than a lobbying firm, who is required to account and does account for lobbying expenditures pursuant to” for “A registrant that is subject to”.

   Enacted provision · exact public law section
   (1) by striking “A registrant that is subject to” and inserting “A person, other than a lobbying firm, who is required to account and does account for lobbying expenditures pursuant to”; and

5. 1998

   Lobbying Disclosure Technical Amendments Act of 1998

   Pub. L. 105–166 § 4(b)(2) · 112 Stat. 38

   Amended · 2 U.S.C. § 1610(b)(2)

   Pub. L. 105–166, § 4(b)(2), amended par. (2) generally. Prior to amendment, par. (2) read as follows: “in lieu of using the definition of ‘lobbying activities’ in section 1602(7) of this title, consider as lobbying activities only those activities, the costs of which are not deductible pursuant to section 162(e) of title 26.”

   Source evidence

   Code amendment note
   Subsec. (b)(2). Pub. L. 105–166, § 4(b)(2), amended par. (2) generally. Prior to amendment, par. (2) read as follows: “in lieu of using the definition of ‘lobbying activities’ in section 1602(7) of this title, consider as lobbying activities only those activities, the costs of which are not deductible pursuant to section 162(e) of title 26.”

   Enacted provision · exact public law section
   (2) by amending paragraph (2) to read as follows: “(2) for all other purposes consider as lobbying contacts and lobbying activities only— “(A) lobbying contacts with covered legislative branch officials (as defined in section 3(4)) and lobbying activities in support of such contacts; and “(B) lobbying of Federal executive branch officials to the extent that amounts paid or costs incurred in connection with such activities are not deductible pursuant to section 162(e) of the Internal Revenue Code of 1986.”.

6. 2007

   Honest Leadership and Open Government Act of 2007

   Pub. L. 110–81 title II § 201(b)(4) · 121 Stat. 735

   Substituted · 2 U.S.C. § 1610(a)(1); 2 U.S.C. § 1610(b)(1)

   Pub. L. 110–81 substituted “quarterly period” for “semiannual period”

   Source evidence

   Code amendment note
   Subsecs. (a)(1), (b)(1). Pub. L. 110–81 substituted “quarterly period” for “semiannual period”.

   Enacted provision · exact public law section
   (4) Estimates.— Section 15 of the Lobbying Disclosure Act of 1995 (2 U.S.C. 1610) is amended— (A) in subsection (a)(1), by striking “semiannual period” and inserting “quarterly period”; and (B) in subsection (b)(1), by striking “semiannual period” and inserting “quarterly period”.

   Effective date note
   Except as otherwise provided, amendment by Pub. L. 110–81 applicable with respect to registrations under the Lobbying Disclosure Act of 1995 (this chapter) having an effective date of Jan. 1, 2008, or later and with respect to quarterly reports under that Act covering calendar quarters beginning on or after Jan. 1, 2008, see section 215 of Pub. L. 110–81, set out as a note under section 30104 of Title 52, Voting and Elections.

6 of 6 references resolved to an enrolled provision