{"database": "openregs", "table": "legislation", "rows": [["100-hr-5151", 100, "hr", 5151, "A bill to amend the Internal Revenue Code of 1986 to provide that contracts for residential construction which are completed in less than 12 months shall be exempt from the requirement to use the percentage of completion method.", "Taxation", "1988-08-03", "1988-11-10", "Provisions of Measure Incorporated Into H.R.4333.", "House", "Rep. Schulze, Richard T. [R-PA-5]", "PA", "R", "S000146", 42, "Amends accounting provisions of the Internal Revenue Code to provide that the percentage completion method shall not be required in the case of any residential construction contract that the taxpayer expects to be completed within one year.", "2024-02-07T16:32:33Z", "https://www.congress.gov/bill/100th-congress/house-bill/5151"]], "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-5151"], "units": {}, "query_ms": 0.3388060722500086, "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"}