{"database": "openregs", "table": "legislation", "rows": [["106-s-3004", 106, "s", 3004, "A bill to amend the Internal Revenue Code of 1986 to provide tax relief for the conversion of cooperative housing corporations into condominiums.", "Taxation", "2000-09-05", "2000-09-05", "Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S8023-8024)", "Senate", "Sen. Inouye, Daniel K. [D-HI]", "HI", "D", "I000025", 0, "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.", "2025-01-14T18:59:41Z", "https://www.congress.gov/bill/106th-congress/senate-bill/3004"]], "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-s-3004"], "units": {}, "query_ms": 0.3109250101260841, "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"}