Sense of Senate that lobbying expenses should remain nondeductible
2 U.S.C. § 1612
in effect(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.
Source: OLRC USLMURL: https://uscode.house.gov/download/releasepoints/us/pl/119/95/xml_usc02@119-95.zipFetched: 6/2/2026
