{"database": "openregs", "table": "legislation", "rows": [["107-s-2087", 107, "s", 2087, "A bill to amend the Internal Revenue Code of 1986 to allow employers a credit against income tax for the provision of independent investment advice to employees.", "Taxation", "2002-04-10", "2002-04-10", "Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S2489)", "Senate", "Sen. Bingaman, Jeff [D-NM]", "NM", "D", "B000468", 1, "Amends the Internal Revenue Code to give employers a tax credit of 40% (60% in the case of a small employer) of the qualified independent investment advice services they provide in a taxable year to their employees. Limits to $50 the amount of services which may be taken into account annually per employee per firm and sets an annual maximum limit of $50,000 (when added to such credits allowed for all previous years) per employer.Stipulates that investment advice shall not be considered valid unless such services are offered in a way that does not discriminate in favor of highly compensated employees.", "2025-04-07T13:37:30Z", "https://www.congress.gov/bill/107th-congress/senate-bill/2087"]], "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": ["107-s-2087"], "units": {}, "query_ms": 0.283573055639863, "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"}