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.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code, with respect to denying the deduction of lobbying expenses in connection with activities influencing legislation, to exempt from the denial service (where such service would otherwise constitute the influencing of legislation) on any board, commission, or similar body appointed by any State governmental body.…