I'm really curious how lobbying for something like this works in practice. I work with (non-us) government and while I don't doubt some background level of cor

I'm really curious how lobbying for something like this works in practice. I work with (non-us) government and while I don't doubt some background level of corruption, in experience there's always been an emphasis on documented probity and making defensible decisions. How does that $3m of lobbying actually work? Do lobbyists provide arguments to lawmakers (are there any except the tenuous one that the taxpayer money could be better used elsewhere?), or is it literally just spent on wining and dining the right people and asking them to block specific legislation?