; and (B) by inserting the Technology Assessment Board, after Comptroller General, . (3) Inclusion as an instrumentality of Congress Section 510(4) of the Americans with Disabilities Act of 1990 ( 42 U.S.C. 12209(4) ) is amended by striking following:, and inserting following: the Office of Technology Assessment, . (e) Technical amendments Section 7(e)(1) of the Technology Assessment Act of 1972 ( 2 U.S.C. 476(e)(1) ) is amended by striking section 5702 and in 5704 of title 5 and inserting sections 5702 and 5704 of title 5, United States Code . 211. Progressive tax on lobbying expenditures (a) Tax provisions relating to lobbying expenditures (1) Excise tax on expenditures for lobbying activities (A) In general Chapter 33 of the Internal Revenue Code of 1986 is amended by inserting after subchapter C the following new subchapter: D Lobbying Activities Sec. 4286. Imposition of tax. 4286. Imposition of tax (a) In general There is hereby imposed on quarterly lobbying expenditures in excess of $125,000 a tax determined in accordance with the following table: If quarterly lobbying expenditures are: The tax is: Over $125,000 but not over $250,000 35% of the quarterly lobbying expenditures in excess of $125,000. Over $250,000 but not over $1,250,000 $43,750, plus 60% of the excess over $250,000. Over $1,250,000 $643,750, plus 75% of the excess over $1,250,000. (b) Exception (1) In general Except as provided in paragraph (2), the tax imposed by this section shall not apply to any organization described in section 501(c) and exempt from tax under section 501(a). (2) Application to certain business organizations Paragraph (1) shall not apply to any organization which— (A) is described in section 501(c)(6) and exempt from tax under section 501(a), and (B) has as a member of such organization an organization that is not described in section 501(c) and exempt from tax under section 501(a). (c) Payment of tax The tax imposed by this section shall be paid by the person paying for the quarterly lobbying expenditures. (d)