FEDERAL · 2 U.S.C. · Chapter 26
Sense of Senate that lobbying expenses should remain nondeductible
Current through Pub. L. 119-102
(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 Senate
It is the sense of the Senate that lobbying expenses should not be tax deductible.
Free access — add to your briefcase to read the full text and ask questions with AI
2 U.S.C. § 1612 (Sense of Senate that lobbying expenses should remain nondeductible) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Source Credit
History
(Pub. L. 104–65, §23, Dec. 19, 1995, 109 Stat. 705.)
Editorial 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.
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.