§ 1612 - Sense of Senate that lobbying expenses should remain nondeductible

CHAPTER 26— DISCLOSURE OF LOBBYING ACTIVITIES

(a) The Senate finds that ordinary Americans generally are not allowed to deduct the costs of communicating with their elected representatives.

(b) It is the sense of the Senate that lobbying expenses should not be tax deductible.

Notes

Statutory Notes and Related Subsidiaries

Effective Date

Section effective Jan. 1, 1996, see section 24 of Pub. L. 104–65, set out as a note under section 1601 of this title.