Legalize
Legalize / United States / Statute

§ 1612. Sense of Senate that lobbying expenses should remain nondeductible

Type Statute
Publication 2026-01-12
State In force
Department United States Congress
Source OLRC
articles 2
Reform history JSON API

§ 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.)

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.

This document does not substitute reading the official United States Code published by the Office of the Law Revision Counsel. We assume no responsibility for any inaccuracies resulting from the conversion to this format.

This text is published under OLRC's own terms of reuse, not a Legalize or public-domain licence. OLRC
public domain (work of the U.S. Government, 17 U.S.C. § 105)