Sense of Senate that lobbying expenses should remain nondeductible
About This Law
/us/usc/t2/s1612
Title
2 — The Congress
Chapter
CH26
Release
119-84
Release Date
2026-04-17
Section Text
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(a) FindingsThe Senate finds that ordinary Americans generally are not allowed to deduct the costs of communicating with their elected representatives.
(b) Sense of SenateIt 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.)
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.
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