TITLE 2 , CHAPTER 26 , Sec. 1612.

(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

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Sec. 1612. - Sense of Senate that lobbying expenses should remain nondeductible (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	Search this title: Notes Updates Parallel authorities (CFR) Topical references
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