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

2 U.S.C. § 1612 (N/A)
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The Senate finds that ordinary Americans generally are not allowed to deduct the costs of communicating with their elected representatives.

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.)