Title 2 — The CongressRelease 119-73not60
§1612 Sense of Senate That Lobbying Expenses Should Remain Nondeductible
Title 2 › Chapter 26— DISCLOSURE OF LOBBYING ACTIVITIES › § 1612
Summary
The Senate says that regular people usually cannot write off on their taxes the money they spend to contact their elected officials. The Senate also says money spent to lobby or influence lawmakers should not be tax deductible.
Full Legal Text
Title 2, §1612
The Congress — Source: USLM XML via OLRC
(a)The Senate finds that ordinary Americans generally are not allowed to deduct the costs of communicating with their elected representatives.
(b)It is the sense of the Senate that lobbying expenses should not be tax deductible.
Legislative History
Notes & Related Subsidiaries
Statutory Notes and Related Subsidiaries
Effective Date
Section effective Jan. 1, 1996, see section 24 of Pub. L. 104–65, set out as a note under section 1601 of this title.
Reference
Citations & Metadata
Citation
2 U.S.C. § 1612
Title 2 — The Congress
Last Updated
Apr 3, 2026
Release point: 119-73not60