§ 1610. — Estimates based on tax reporting system.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 2USC1610]
TITLE 2--THE CONGRESS
CHAPTER 26--DISCLOSURE OF LOBBYING ACTIVITIES
Sec. 1610. Estimates based on tax reporting system
(a) Entities covered by section 6033(b) of title 26
A person, other than a lobbying firm, that is required to report and
does report lobbying expenditures pursuant to section 6033(b)(8) of
title 26 may--
(1) make a good faith estimate (by category of dollar value) of
applicable amounts that would be required to be disclosed under such
section for the appropriate semiannual period to meet the
requirements of sections 1603(a)(3) and 1604(b)(4) of this title;
and
(2) for all other purposes consider as lobbying contacts and
lobbying activities only--
(A) lobbying contacts with covered legislative branch
officials (as defined in section 1602(4) of this title) and
lobbying activities in support of such contacts; and
(B) lobbying of Federal executive branch officials to the
extent that such activities are influencing legislation as
defined in section 4911(d) of title 26.
(b) Entities covered by section 162(e) of title 26
A person, other than a lobbying firm, who is required to account and
does account for lobbying expenditures pursuant to section 162(e) of
title 26 may--
(1) make a good faith estimate (by category of dollar value) of
applicable amounts that would not be deductible pursuant to such
section for the appropriate semiannual period to meet the
requirements of sections 1603(a)(3) and 1604(b)(4) of this title;
and
(2) for all other purposes consider as lobbying contacts and
lobbying activities only--
(A) lobbying contacts with covered legislative branch
officials (as defined in section 1602(4) of this title) and
lobbying activities in support of such contacts; and
(B) lobbying of Federal executive branch officials to the
extent that amounts paid or costs incurred in connection with
such activities are not deductible pursuant to section 162(e) of
title 26.
(c) Disclosure of estimate
Any registrant that elects to make estimates required by this
chapter under the procedures authorized by subsection (a) or (b) of this
section for reporting or threshold purposes shall--
(1) inform the Secretary of the Senate and the Clerk of the
House of Representatives that the registrant has elected to make its
estimates under such procedures; and
(2) make all such estimates, in a given calendar year, under
such procedures.
(d) Study
Not later than March 31, 1997, the Comptroller General of the United
States shall review reporting by registrants under subsections (a) and
(b) of this section and report to the Congress--
(1) the differences between the definition of ``lobbying
activities'' in section 1602(7) of this title and the definitions of
``lobbying expenditures'', ``influencing legislation'', and related
terms in sections 162(e) and 4911 of title 26, as each are
implemented by regulations;
(2) the impact that any such differences may have on filing and
reporting under this chapter pursuant to this subsection; and
(3) any changes to this chapter or to the appropriate sections
of title 26 that the Comptroller General may recommend to harmonize
the definitions.
(Pub. L. 104-65, Sec. 15, Dec. 19, 1995, 109 Stat. 702; Pub. L. 105-166,
Sec. 4(a), (b), Apr. 6, 1998, 112 Stat. 38.)
References in Text
This chapter, referred to in subsecs. (c) and (d)(2), (3), was in
the original ``this Act'' meaning Pub. L. 104-65, Dec. 19, 1995, 109
Stat. 691, known as the Lobbying Disclosure Act of 1995. For complete
classification of this Act to the Code, see Short Title note set out
under section 1601 of this title and Tables.
Amendments
1998--Subsec. (a). Pub. L. 105-166, Sec. 4(a)(1), in introductory
provisions, substituted ``A person, other than a lobbying firm,'' for
``A registrant''.
Subsec. (a)(2). Pub. L. 105-166, Sec. 4(a)(2), amended par. (2)
generally. Prior to amendment, par. (2) read as follows: ``in lieu of
using the definition of `lobbying activities' in section 1602(7) of this
title, consider as lobbying activities only those activities that are
influencing legislation as defined in section 4911(d) of title 26.''
Subsec. (b). Pub. L. 105-166, Sec. 4(b)(1), in introductory
provisions, substituted ``A person, other than a lobbying firm, who is
required to account and does account for lobbying expenditures pursuant
to'' for ``A registrant that is subject to''.
Subsec. (b)(2). Pub. L. 105-166, Sec. 4(b)(2), amended par. (2)
generally. Prior to amendment, par. (2) read as follows: ``in lieu of
using the definition of `lobbying activities' in section 1602(7) of this
title, consider as lobbying activities only those activities, the costs
of which are not deductible pursuant to section 162(e) of title 26.''
