---
kind: "section"
citation: "2 U.S.C. § 1612"
title: "2"
title_heading: "The Congress"
number: "1612"
heading: "Sense of Senate that lobbying expenses should remain nondeductible"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/2/1612"
units:
  - "Chapter 26 — Disclosure of Lobbying Activities"
---

# §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.)

## Notes

### Statutory Notes and Related Subsidiaries

### Effective Date

Section effective Jan. 1, 1996, see section 24 of Pub. L. 104–65, set out as a note under section 1601 of this title.