2 USC § 1612 - Sense of Senate that lobbying expenses should remain nondeductible

---
identifier: "/us/usc/t2/s1612"
source: "usc"
legal_status: "official_prima_facie"
title: "2 USC § 1612 - Sense of Senate that lobbying expenses should remain nondeductible"
title_number: 2
title_name: "THE CONGRESS"
section_number: "1612"
section_name: "Sense of Senate that lobbying expenses should remain nondeductible"
chapter_number: 26
chapter_name: "DISCLOSURE OF LOBBYING ACTIVITIES"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Pub. L. 104–65, § 23, Dec. 19, 1995, 109 Stat. 705.)"
---


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

## Statutory Notes and Related Subsidiaries

### Effective Date

Section effective , see , set out as a note under .