2013 US Code
Title 2 - The Congress
Chapter 26 - DISCLOSURE OF LOBBYING ACTIVITIES (§§ 1601 - 1614)
Section 1612 - Sense of Senate that lobbying expenses should remain nondeductible

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Publication TitleUnited States Code, 2012 Edition, Supplement 1, Title 2 - THE CONGRESS
CategoryBills and Statutes
CollectionUnited States Code
SuDoc Class NumberY 1.2/5:
Contained WithinTitle 2 - THE CONGRESS
CHAPTER 26 - DISCLOSURE OF LOBBYING ACTIVITIES
Sec. 1612 - Sense of Senate that lobbying expenses should remain nondeductible
Containssection 1612
Date2013
Laws in Effect as of DateJanuary 16, 2014
Positive LawNo
Dispositionstandard
Source CreditPub. L. 104-65, §23, Dec. 19, 1995, 109 Stat. 705.
Statutes at Large Reference109 Stat. 705
Public Law ReferencePublic Law 104-65

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Sense of Senate that lobbying expenses should remain nondeductible - 2 U.S.C. § 1612 (2013)
§1612. Sense of 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 Senate

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

(Pub. L. 104–65, §23, Dec. 19, 1995, 109 Stat. 705.)

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