2 U.S. Code § 1612
2 U.S. Code § 1612 is about Sense of Senate that lobbying expenses should remain nondeductible. It is under Chapter 26 (Disclosure of Lobbying Activities) of Title 2 (The Congress) of the Code.
(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.