|  | Lobbying Disclosure Act:             SEC. 23. SENSE OF THE SENATE THAT LOBBYING EXPENSES SHOULD REMAIN NONDEDUCTIBLE. |  |
|--|-----------------------------------------------------------------------------------------------------------------------|--|

| [2 U.S.C. 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 THE SENATE.—It is the sense of the Senate that lobbying expenses should not be tax deductible.                                                                                                                                                                                                                                                                                                                                                                                                                            |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
| Current through April 1, 2019— This compilation includes language from Public Law 104-65, as well as amending language from Public Laws 105-166 and 110-81 and 115-418. These materials are not official  evidence of the laws set forth herein. Sections 112 and 204 of title 1 of the United States Code establish the rules governing which text serves as legal evidence of the laws of the United States.

 For changes, after the closing date of this publication, to provisions of law in this publication, see the United States Code Classification Tables published by the Office of the Law Revision Counsel of the House of Representatives at http://uscode.house.gov/classification/tables.shtml. |