Code · BILL · 115th Congress · H.R. 1 (UNKNOWN) — 115 HR 1 EAS2: Tax Cuts and Jobs Act · Sec. 13308

Sec. 13308. Repeal of deduction for local lobbying expenses

66 words·~1 min read·/bill/115/hr/1/unknown/section-13308

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 on or after the date of the enactment of this Act.