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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 09:52:37 -04:00

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LegalText 2 U.S.C. § 1612 Sense of Senate that lobbying expenses should remain nondeductible us united_states_code code_section 2 THE CONGRESS 26 DISCLOSURE OF LOBBYING ACTIVITIES 1612 2 U.S.C. § 1612 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc02@119-100.zip /us/usc/t2/s1612 data/legal/raw/us/code/title-02/usc02.xml 834c87ad346a380ec440900589ee31e43d089c5ca5f23e341d3cc5ebfbd03371 ec6910a011de0a97d11b263bbcd649766188311e429ae6bdb5fc2cf5e6ebbb9e 567b10f3d52a3d0ec3d292471cf4a4ebc0831438ac064b9b83d9ce75135cd47f 2026-07-04 official
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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. 10465, § 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. 10465, set out as a note under section 1601 of this title.