Legal corpus: U.S. Code titles 1–11 from pinned OLRC XML (11,050 sections)

Raw OLRC USLM XML zips @ release 119-100 (retrieved 2026-07-04 via Atlas depot), ingested with the standard pipeline: raw snapshot -> per-section OKF markdown -> manifest + checksums. Title 52 untouched. LegalText: 171 -> 11,221. Titles 12-54 await a clean OLRC retry. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
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+---
+type: "LegalText"
+title: "2 U.S.C. § 1612"
+description: "Sense of Senate that lobbying expenses should remain nondeductible"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 2
+title_name: "THE CONGRESS"
+chapter_number: "26"
+chapter_name: "DISCLOSURE OF LOBBYING ACTIVITIES"
+section: "1612"
+citation: "2 U.S.C. § 1612"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc02@119-100.zip"
+source_identifier: "/us/usc/t2/s1612"
+source_file: "data/legal/raw/us/code/title-02/usc02.xml"
+source_hash: "834c87ad346a380ec440900589ee31e43d089c5ca5f23e341d3cc5ebfbd03371"
+raw_snapshot_hash: "ec6910a011de0a97d11b263bbcd649766188311e429ae6bdb5fc2cf5e6ebbb9e"
+text_hash: "567b10f3d52a3d0ec3d292471cf4a4ebc0831438ac064b9b83d9ce75135cd47f"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 2 U.S.C. § 1612 - Sense of Senate that lobbying expenses should remain nondeductible
+
+## 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.
+
+(Pub. L. 104–65, § 23, Dec. 19, 1995, 109 Stat. 705.)
+
+## Notes
+
+Statutory Notes and Related Subsidiaries
+
+Effective DateSection effective Jan. 1, 1996, see section 24 of Pub. L. 104–65, set out as a note under section 1601 of this title.