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► 2 U.S.C. § 1612 2 u.s.c. · disclosure of lobbying activities · title 2
2 U.S.C. § 1612
Sense of Senate that lobbying expenses should remain nondeductible
Title 2 USC
● ACTIVE
Ch. 26
Jurisdiction Federal — United States
Chapter DISCLOSURE OF LOBBYING ACTIVITIES
Primary Source uscode.house.gov ↗
Federation ID OM-USC02-SEC-FF47E8
► STATUTORY TEXT primary source · verbatim · uscode.house.gov

U.S.C. Title 2 - THE CONGRESS 2 U.S.C. United States Code, 2023 Edition Title 2 - THE CONGRESS CHAPTER 26 - DISCLOSURE OF LOBBYING ACTIVITIES Sec. 1612 - Sense of Senate that lobbying expenses should remain nondeductible From the U.S. Government Publishing Office, www.gpo.gov

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

(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.)

Statutory Notes and Related Subsidiaries

Effective Date Section effective Jan. 1, 1996, see section 24 of Pub. L. 104–65, set out as a note under section 1601 of this title.

Source: uscode.house.gov — public domain Official Source ↗
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The statutory text of 2 U.S.C. § 1612 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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Chapter 26 — DISCLOSURE OF LOBBYING ACTIVITIES
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2 U.S.C.
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Chapter
26 — DISCLOSURE OF LOBBYING ACTIVITIES
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The Congress
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The Congress — 2 U.S.C. § 1612