§ 1612. — Sense of Senate that lobbying expenses should remain nondeductible.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 2USC1612]
TITLE 2--THE CONGRESS
CHAPTER 26--DISCLOSURE OF LOBBYING ACTIVITIES
Sec. 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, Sec. 23, Dec. 19, 1995, 109 Stat. 705.)