[Congressional Bills 107th Congress]
[From the U.S. Government Publishing Office]
[H.R. 455 Introduced in House (IH)]







107th CONGRESS
  1st Session
                                H. R. 455

To amend the Internal Revenue Code of 1986 to restore the deduction for 
        lobbying expenses in connection with State legislation.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            February 6, 2001

 Mr. Sam Johnson of Texas (for himself and Mr. Cardin) introduced the 
 following bill; which was referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
To amend the Internal Revenue Code of 1986 to restore the deduction for 
        lobbying expenses in connection with State legislation.

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

SECTION 1. RESTORATION OF DEDUCTION FOR LOBBYING EXPENSES IN CONNECTION 
              WITH STATE LEGISLATION.

    (a) In General.--Paragraph (2) of section 162(e) of the Internal 
Revenue Code of 1986 (relating to denial of deduction for certain 
lobbying and political activities) is amended--
            (1) by inserting ``any State legislature or of'' before 
        ``any local council'' in the material preceding subparagraph 
        (A), and
            (2) by striking ``such council'' in subparagraph (B)(i) and 
        inserting ``such legislature, council,''.
    (b) Clerical Amendment.--The paragraph heading of paragraph (2) of 
section 162(e) of such Code is amended by inserting ``state or'' before 
``local''.
    (c) Effective Date.--The amendments made by this section shall 
apply to amounts paid or incurred after the date of the enactment of 
this Act.
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