---
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.