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Current as of January 01, 2024 | Updated by Findlaw Staff
(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.
Cite this article: FindLaw.com - 2 U.S.C. § 1612 - U.S. Code - Unannotated Title 2. The Congress § 1612. Sense of Senate that lobbying expenses should remain nondeductible - last updated January 01, 2024 | https://codes.findlaw.com/us/title-2-the-congress/2-usc-sect-1612/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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