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Senate Bill 2170
115th Congress(2017-2018)
A bill to amend the Internal Revenue Code of 1986 to repeal the deduction for local lobbying expenses.
Introduced
Introduced
Introduced in Senate on Nov 29, 2017
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Introduced in Senate 
Nov 29, 2017
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Introduced in Senate(Nov 29, 2017)
Nov 29, 2017
Not Scanned for Linkage
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Multiple bills can contain the same text. This could be an identical bill in the opposite chamber or a smaller bill with a section embedded in a larger bill.
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S. 2170 (Introduced-in-Senate)


115th CONGRESS
1st Session
S. 2170


To amend the Internal Revenue Code of 1986 to repeal the deduction for local lobbying expenses.

IN THE SENATE OF THE UNITED STATES

November 29, 2017

Ms. Cortez Masto introduced the following bill; which was read twice and referred to the Committee on Finance

A BILL

To amend the Internal Revenue Code of 1986 to repeal the deduction for local lobbying expenses.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. Repeal of deduction for local lobbying expenses.

(a) In general.—Section 162(e) of the Internal Revenue Code of 1986 is amended by striking paragraphs (2) and (7) and by redesignating paragraphs (3), (4), (5), (6), and (8) as paragraphs (2), (3), (4), (5), and (6), respectively.

(b) Conforming amendment.—Section 6033(e)(1)(B)(ii) of the Internal Revenue Code of 1986 is amended by striking “section 162(e)(5)(B)(ii)” and inserting “section 162(e)(4)(B)(ii)”.

(c) Effective date.—The amendments made by this section shall apply to amounts paid or incurred after December 31, 2017.