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PSLS -  Dues paid for PSLS membership are not deductible as a charitable expense on your Federal Income Tax Return.  They are deductible as a trade or business expense if ordinary and necessary in the conduct of your business as the portion of the dues attributed to activities defined by the Internal Revenue Service as “lobbying expense” is not deductible. PSLS has determined that 20% of your dues payment is not deductible for income tax purposes.

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