{"database": "openregs", "table": "legislation", "rows": [["100-hr-5447", 100, "hr", 5447, "A bill to amend the Internal Revenue Code of 1986 to provide that the one-time exclusion of gain from sale of a principal residence shall not be precluded because the taxpayer's spouse, before becoming married to the taxpayer, elected the exclusion.", "Taxation", "1988-10-03", "1988-10-03", "Referred to House Committee on Ways and Means.", "House", "Rep. Upton, Fred [R-MI-4]", "MI", "R", "U000031", 0, "Amends the Internal Revenue Code to permit a taxpayer aged 55 or older to qualify for the one-time income tax exclusion of gain from the sale of a principal residence even if the taxpayer's spouse already took advantage of the exclusion before marrying the taxpayer.", "2024-02-07T16:32:33Z", "https://www.congress.gov/bill/100th-congress/house-bill/5447"]], "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-5447"], "units": {}, "query_ms": 0.28374302200973034, "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"}