[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[S. 2170 Introduced in Senate (IS)]

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115th CONGRESS
  1st Session
                                S. 2170

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


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                   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

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                                 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.
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