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2 U.S.C. § 1612

Title 2Chapter 26Current through PL 116-220~1 min readLast updated: March 30, 2026View on OLRC →
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§ 1612. Sense of Senate that lobbying expenses should remain nondeductible

  • (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.

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