CQ covers HLOGA’s impact on what lobbying amounts are reported:

The projected spending increases this year can largely be attributed to changes in lobbying disclosure rules. Industry experts believe that these new rules and harsher penalties may have lead to more groups registering and reporting their spending with greater specificity.

Several industry representatives cited new criminal penalties for non-compliance with the new disclosure rules as a possible reason for the dramatic uptick in spending. But they also said new filing procedures, which allow lobbyists to report business expenses noted on their tax returns for large advertising campaigns, consulting and grass-roots lobbying, may have helped drive the numbers up.