Sec. 612. Amendments to the Internal Revenue Code of 1986
132 words·~1 min read·
/bill/116/hr/9029/ih/section-612A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 6033(b)(5) of the Internal Revenue Code of 1986 is amended— by striking and before the names ; and by inserting and, if it engages in lobbying activities (as defined in section 3 of the Lobbying Disclosure Act of 1995) or is a client (as defined in such section), a statement of whether any such contribution was intended to support any lobbying activity (as so defined) or lobbying contact (as defined in such section) by or on behalf of it, and, if so, a description of such lobbying activity or lobbying contact after substantial contributors, .
The amendments made by this section shall apply to returns required to be filed for taxable years ending on or after the date that is 1 year after the date of the enactment of this Act.