Title 2, The CongressRelease 119-110

§1612 Sense of Senate That Lobbying Expenses Should Remain Nondeductible

Title 2 › CHAPTER 26 — DISCLOSURE OF LOBBYING ACTIVITIES › § 1612

Last updated Sep 22, 2026|Official source

Summary

Senate says lobbying and contacting elected officials are not tax-deductible.

Full Legal Text

The Congress, Source: USLM XML via OLRC

(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.

Legislative History

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

Citation

2 U.S.C. § 1612

Title 2, The Congress

Last Updated

Sep 22, 2026

Release point: 119-110