2 U.S. Code § 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.

Source

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

The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.

The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013

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2 USCDescription of ChangeSession YearPublic LawStatutes at Large

 

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