[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1327 Introduced in House (IH)]







108th CONGRESS
  1st Session
                                H. R. 1327

To amend the Internal Revenue Code of 1986 to exempt certain activities 
   at the State level from the denial of the deduction for lobbying 
                             expenditures.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 18, 2003

   Mr. Sam Johnson of Texas 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 exempt certain activities 
   at the State level from the denial of the deduction for lobbying 
                             expenditures.

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

SECTION 1. CERTAIN ACTIVITIES AT STATE LEVEL EXEMPT FROM DENIAL OF 
              DEDUCTION FOR LOBBYING EXPENDITURES.

    (a) In General.--Subsection (e) of section 162 of the Internal 
Revenue Code of 1986 (relating to denial of deduction for certain 
lobbying and political expenditures) is amended by redesignating 
paragraphs (3) through (8) as paragraphs (4) through (9), respectively, 
and by inserting after paragraph (2) the following new paragraph:
            ``(3) Exception for certain activities on the state 
        level.--For purposes of this subsection, the term `influencing 
        legislation' does not include service (where such service would 
        otherwise constitute the influencing of legislation) on any 
        board, commission, or similar body appointed by any State 
        governmental body.''
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after the date of the enactment of this Act.
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