Code · BILL · 113th Congress · H.R. 1 (Introduced in House) — To amend the Internal Revenue Code of 1986 to provide for comprehensive tax reform. · Sec. 3102

Sec. 3102. Repeal of deduction for local lobbying expenses

59 words·~1 min read·/bill/113/hr/1/ih/section-3102

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Section 162(e) is amended by striking paragraphs

(2)and

(7)and by redesignating paragraphs (3), (4), (5), (6), and

(8)as paragraphs (2), (3), (4), (5), and (6), respectively. Section 6033(e)(1)(B)(ii) is amended by striking section 162(e)(5)(B)(ii) and inserting section 162(e)(4)(B)(ii) . The amendments made by this section shall apply to amounts paid or incurred after December 31, 2014.