{"database": "openregs", "table": "legislation", "rows": [["104-hr-4154", 104, "hr", 4154, "To amend the Internal Revenue Code of 1986 to make the dependent care credit refundable, and for other purposes.", "Taxation", "1996-09-24", "1996-09-24", "Referred to the House Committee on Ways and Means.", "House", "Rep. Morella, Constance A. [R-MD-8]", "MD", "R", "M000941", 0, "Repeals the Internal Revenue Code's nonrefundable income tax credit for employment-related dependent care expenses, replacing it with a corresponding refundable 50 percent credit, reduced (but not below 20 percent) as the taxpayer's adjusted gross income exceeds $15,000 (adjusted for inflation).  Includes within the scope of the new credit up to $1,200 ($2,400 in the case of more than one qualifying individual) of respite care expenses incurred in the care of:  (1) a dependent of the taxpayer who is at least 13 years old; or (2) a spouse or other dependent who is physically or mentally incapable of self-care.", "2024-02-07T16:32:33Z", "https://www.congress.gov/bill/104th-congress/house-bill/4154"]], "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": ["104-hr-4154"], "units": {}, "query_ms": 0.284664798527956, "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"}