§ 1612. Sense of Senate that lobbying expenses should remain nondeductible

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(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.

(Pub. L. 104–65, § 23, Dec. 19, 1995, 109 Stat. 705.)

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Sec. 23
SENSE OF THE SENATE THAT LOBBYING EXPENSES SHOULD REMAIN NONDEDUCTIBLE

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U.S. Code

Findings
§ 1601

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Pub. L. 104–65, § 23
109 Stat. 705
section 24 of Pub. L. 104–65

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§ 1612

Sense of Senate that lobbying expenses should remain nondeductible

Stat. Comp.×1

U.S.C.§ 1601

Pub. L.Pub. L. 104–65, § 23

Stat.109 Stat. 705

Pub. L.section 24 of Pub. L. 104–65

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