{"database": "openregs", "table": "legislation", "rows": [["106-s-3047", 106, "s", 3047, "A bill to amend the Internal Revenue Code of 1986 to expand the Lifetime Learning credit and provide an optional deduction for qualified tuition and related expenses.", "Taxation", "2000-09-14", "2000-09-14", "Read twice and referred to the Committee on Finance.", "Senate", "Sen. Biden, Joseph R., Jr. [D-DE]", "DE", "D", "B000444", 0, "Amends the Internal Revenue Code to: (1) increase the Lifetime Learning credit percentage; and (2) provide, as an option, a specified deduction for qualified tuition and related expenses.", "2025-01-14T18:59:41Z", "https://www.congress.gov/bill/106th-congress/senate-bill/3047"]], "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-3047"], "units": {}, "query_ms": 0.3192899748682976, "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"}