FEDERAL · 2 U.S.C. · Chapter 26
Sense of Senate that lobbying expenses should remain nondeductible
2 U.S.C. § 1612
Title2 — The Congress
Chapter26 — DISCLOSURE OF LOBBYING ACTIVITIES
This text of 2 U.S.C. § 1612 (Sense of Senate that lobbying expenses should remain nondeductible) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
2 U.S.C. § 1612.
Text
(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.
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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.
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Bluebook (online)
2 U.S.C. § 1612, Counsel Stack Legal Research, https://law.counselstack.com/usc/2/1612.