2020 US Code
Title 2 - The Congress
Chapter 26 - Disclosure of Lobbying Activities
Sec. 1612 - Sense of Senate that lobbying expenses should remain nondeductible

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Citation 2 U.S.C. § 1612 (2020)
Section Name §1612. Sense of Senate that lobbying expenses should remain nondeductible
Section 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.

Source Credit

(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.

Publication Title United States Code, 2018 Edition, Supplement 2, Title 2 - THE CONGRESS
Category Bills and Statutes
Collection United States Code
SuDoc Class Number Y 1.2/5:
Contained Within Title 2 - THE CONGRESS
CHAPTER 26 - DISCLOSURE OF LOBBYING ACTIVITIES
Sec. 1612 - Sense of Senate that lobbying expenses should remain nondeductible
Contains section 1612
Date 2020
Laws In Effect As Of Date January 13, 2021
Positive Law No
Disposition standard
Statutes at Large References 109 Stat. 705
Public Law References Public Law 104-65
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