The Omnibus Reconciliation Act of 1993 prohibits you from deducting for federal income tax purposes beginning January 1, 1994, the portion of your membreship dues which are allocable to the lobbying and political activities of California MBA. California MBA reasonably estimates that 26% of your membership dues are allocable to these expenditures for California MBA's fiscal year 2024-2025. Accordingly, California MBA estimates that 74% of your membership dues are deductible as a business expense, regardless of when the dues were actually paid. You may wish to seek further advice on this law from your attorney or tax advisor.