{"data":{"id":"us/2-u.s.c.-1612","jurisdiction":"us","citation":"2 U.S.C. § 1612","heading":"Sense of Senate that lobbying expenses should remain nondeductible","body":"(a) FindingsThe Senate finds that ordinary Americans generally are not allowed to deduct the costs of communicating with their elected representatives. (b) Sense of SenateIt is the sense of the Senate that lobbying expenses should not be tax deductible.","path":["Title 2—THE CONGRESS","CHAPTER 26—DISCLOSURE OF LOBBYING ACTIVITIES"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc02@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:55:23Z","sha256":"5cfc65c08645651a7064cd3db472e6f3b54e0d99d9faad50c6d22782c0494571","source_id":"us","stale":false,"prev":"us/2-u.s.c.-1611","next":"us/2-u.s.c.-1613"},"notice":"GroundRules: Original legal text. Not legal advice."}