{"database": "openregs", "table": "legislation", "rows": [["100-hr-5107", 100, "hr", 5107, "Day Care Reduction Tax Credit Act of 1988", "Taxation", "1988-07-28", "1988-07-28", "Referred to House Committee on Ways and Means.", "House", "Rep. Johnson, Nancy L. [R-CT-6]", "CT", "R", "J000163", 3, "Day Care Reduction Tax Credit Act of 1988 - Amends the Internal Revenue Code to permit an employer tax credit for one-third of the aggregate wages (to a maximum of $6,000) attributable to services performed by a full-time employee of the taxpayer who is permitted to work at home or during nonbusiness hours solely in order to reduce dependent care needs.  Requires that there be at least a 20 percent reduction in the time of dependent care provided outside the employee's home.", "2025-08-28T20:07:51Z", "https://www.congress.gov/bill/100th-congress/house-bill/5107"]], "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-5107"], "units": {}, "query_ms": 0.26611005887389183, "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"}