Which legislative act eliminated the tax deductibility of certain lobbying expenses?

The Omnibus Budget Reconciliation Act of 1993 is the legislative act that eliminated the tax deductibility of certain lobbying expenses. This Act was part of a broader effort to reduce the federal deficit, and as part of those efforts, it sought to reform the way lobbying activities were treated for tax purposes. By disallowing the deduction of specific lobbying expenses, the Act aimed to create a more transparent and accountable environment regarding how organizations engage in lobbying.

In the context of association management and nonprofit organizations, this change significantly affected the financial planning and tax strategies of entities engaging in lobbying efforts. Organizations needed to adjust their budgeting and financial projections, as the lobbying expenses could no longer be deducted from taxable income, increasing the overall tax burden.

The other legislative options, while important in their own right, do not pertain to the tax treatment of lobbying expenses. The Taxpayer Relief Act primarily focused on individual and business tax cuts, the Lobbying Disclosure Act aimed to increase transparency in lobbying work, and the Federal Election Campaign Act relates to campaign financing rather than the specifics of tax deductibility of lobbying expenses.