Title 2 — The Congress
Chapter 26 — Disclosure of Lobbying Activities
§ 1612. Sense of Senate that lobbying expenses should remain nondeductible
Statutory text
Findings
The Senate finds that ordinary Americans generally are not allowed to deduct the costs of communicating with their elected representatives.
Sense of Senate
It is the sense of the Senate that lobbying expenses should not be tax deductible.
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.
Lobbying Disclosure Act of 1995
Pub. L. 104–65 § 23 · 109 Stat. 691
Enacted · 2 U.S.C. § 1612
(Pub. L. 104–65, § 23, Dec. 19, 1995, 109 Stat. 705.)
Source evidence
Code source credit
(Pub. L. 104–65, § 23, Dec. 19, 1995, 109 Stat. 705.)Enacted provision · exact public law section
SEC. 23. SENSE OF THE SENATE THAT LOBBYING EXPENSES SHOULD REMAIN NONDEDUCTIBLE. (a) Findings.— The Senate finds that ordinary Americans generally are not allowed to deduct the costs of communicating with their elected representatives. (b) Sense of the Senate.— It is the sense of the Senate that lobbying expenses should not be tax deductible.
1 of 1 references resolved to an enrolled provision
Statutory Notes and Related Subsidiaries
Effective Date
Section effective , see section 24 of Pub. L. 104–65, set out as a note under section 1601 of this title.