Findings
The Senate finds that ordinary Americans generally are not allowed to deduct the costs of communicating with their elected representatives.
Sense of Senate
It is the sense of the Senate that lobbying expenses should not be tax deductible.
Pub. L. 104–65, § 23109 Stat. 705(, , .)
Statutory Notes and Related Subsidiaries
Effective Date
section 24 of Pub. L. 104–65section 1601 of this titleSection effective , see , set out as a note under .