{"database": "openregs", "table": "legislation", "rows": [["100-hr-4514", 100, "hr", 4514, "A bill to amend the Internal Revenue Code of 1986 to provide that the discount rules relating to short-term obligations shall not apply to certain obligations of small banks.", "Taxation", "1988-05-03", "1988-05-03", "Referred to House Committee on Ways and Means.", "House", "Rep. Dorgan, Byron L. [D-ND-At Large]", "ND", "D", "D000432", 16, "Amends the Internal Revenue Code to provide that certain short-term loans made in the ordinary course of business of a taxpayer bank or other financial institution that meets the $5,000,000 gross receipts test and does not use an accrual method of accounting shall not be subject to requirements governing:  (1) the current inclusion in gross income of the discount on such obligations; and (2) the deferral of the deduction for net direct interest expenses allocable to the accrued discount on such obligations.  Applies these amendments to loans acquired after July 18, 1984.", "2024-02-07T16:32:33Z", "https://www.congress.gov/bill/100th-congress/house-bill/4514"]], "columns": ["bill_id", "congress", "bill_type", "bill_number", "title", "policy_area", "introduced_date", "latest_action_date", "latest_action_text", "origin_chamber", "sponsor_name", "sponsor_state", "sponsor_party", "sponsor_bioguide_id", "cosponsor_count", "summary_text", "update_date", "url"], "primary_keys": ["bill_id"], "primary_key_values": ["100-hr-4514"], "units": {}, "query_ms": 0.32390805426985025, "source": "Federal Register API & Regulations.gov API", "source_url": "https://www.federalregister.gov/developers/api/v1", "license": "Public Domain (U.S. Government data)", "license_url": "https://www.regulations.gov/faq"}