A bill to amend the Internal Revenue Code of 1954 to deny the business deduction for amounts paid or incurred for lobbying before Congress or other legislative bodies.

Summary

Amends the Internal Revenue Code to deny a tax deduction as an ordinary and necessary business expense for any amount paid or incurred in connection with lobbying expenses with respect to legislation or proposed legislation before Congress or any legislative body of a State.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

1. 25 March 1976

   Introduced

   Referred to House Committee on Ways and Means.

   Source: IntroReferral

2. 25 March 1976

   Introduced

   Introduced in House

   Source: IntroReferral

3. 25 March 1976

   Introduced

   Introduced in House

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

• Introduced in House

  summary · EN · 25 March 1976

  Open at official source

Sponsors

• Rep. Spellman, Gladys Noon [D-MD-5] · D · Sponsor
• · hswm00 · Standing

Related records

• related to ← A bill to amend the Internal Revenue Code of 1954 to deny the business deduction for amounts paid or incurred for lobbying before Congress or other legislative bodies.