To James Clarke, the vice president for public policy at the D.C.-based American Society of Association Executives, it seemed like d�j� vu.

Last year, Clarke and his allies successfully mounted a grass-roots lobbying effort against a Clinton administration plan to tax associations’ investment income. Despite that victory, Clarke faces the same challenge this year: Clinton’s final budget for fiscal year 2001 includes an identical plan — one that could cost associations upward of $1.5 billion over five years.