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