lobbying expense


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Noun1.lobbying expense - expenses incurred in promoting or evaluating legislation; "many lobbying expenses are deductible by a taxpayer"
disbursal, disbursement, expense - amounts paid for goods and services that may be currently tax deductible (as opposed to capital expenditures)
References in periodicals archive ?
Alexander, Mazza, and Scholz (2009) find that firms lobbying for the cash repatriation tax holiday (as part of the 2004 American Jobs Creation Act) gain tax savings of $220 per dollar of lobbying expense.
US ambassador to India Nancy Powell also defended the retail giant, saying Walmart had incurred the lobbying expense in the US and not in India.
The city defines a lobbying expense as any attempt to influence decisions by city government, elected officials, agencies and other bodies.
If the charity exceeds its lobbying expense limit in any one year, it becomes subject to a 25% excise tax on the excess expenditures.
The section 127 extension and the lobbying expense disallowance rules are prime candidates for the use of such an index, he remarked.
The main innovation is that random spot-checks of the information will be conducted and that the highest declared lobbying expense figures will be verified.
As a result, as long as a taxpayer's in-house lobbying expenditures do not exceed $2,000, such expenditures (along with allocable overhead) will not be subject to the lobbying expense disallowance rule.
For convenience's sake, however, unless otherwise indicated by the context, we shall refer to the party incurring the lobbying expense as the "taxpayer.
Nevertheless, the lobbying expense disallowance provisions remain at once daunting and amorphous in scope and, absent further immediate guidance, taxpayers will be unable to devise information systems and accounting procedures to comply with the provisions as of OBRA's January 1, 1994, effective date.
Finally, there's the estimation rule - associations must estimate in advance how much dues income and lobbying expense they anticipate.
The increase in lobbying expense is related to California's Proposition Five.
Walker errs in including advertising costs as a lobbying expense, he said.