{"database": "openregs", "table": "legislation", "rows": [["106-hr-5159", 106, "hr", 5159, "To amend the Internal Revenue Code of 1986 to provide tax relief for the conversion of cooperative housing corporations into condominiums.", "Taxation", "2000-09-12", "2000-10-23", "Sponsor introductory remarks on measure. (CR E1882)", "House", "Rep. Mink, Patsy T. [D-HI-2]", "HI", "D", "M000797", 1, "Revises Internal Revenue Code provisions concerning distributions by cooperative housing corporations to provide that: (1) no gain or loss shall be recognized to a cooperative housing corporation on the distribution by such corporation of a dwelling unit to a stockholder in exchange for the stockholder's stock (in such corporation); and (2) no gain or loss shall be recognized to the stockholder as a result of such exchange.", "2025-01-02T17:15:06Z", "https://www.congress.gov/bill/106th-congress/house-bill/5159"]], "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": ["106-hr-5159"], "units": {}, "query_ms": 0.3675920015666634, "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"}