{"database": "openregs", "table": "legislation", "rows": [["104-s-1886", 104, "s", 1886, "A bill to amend the Internal Revenue Code of 1986 to clarify the treatment of educational grants by private foundations, and for other purposes.", "Taxation", "1996-06-19", "1996-06-19", "Read twice and referred to the Committee on Finance.", "Senate", "Sen. Frist, William H. [R-TN]", "TN", "R", "F000439", 1, "Amends the Internal Revenue Code to exempt a private foundation making an employer-related grant from the excise tax on taxable expenditures when an individual scholarship or fellowship grant made by such a foundation is made on an objective and nondiscriminatory basis and is made pursuant to a qualified employer-related grant program.", "2025-04-07T15:26:34Z", "https://www.congress.gov/bill/104th-congress/senate-bill/1886"]], "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-s-1886"], "units": {}, "query_ms": 0.3609979903558269, "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"}