{"database": "openregs", "table": "legislation", "rows": [["107-s-2851", 107, "s", 2851, "A bill to amend the Internal Revenue Code of 1986 to increase the deduction for qualified higher education expenses to $10,000, and for other purposes.", "Taxation", "2002-08-01", "2002-08-01", "Read twice and referred to the Committee on Finance.", "Senate", "Sen. Torricelli, Robert G. [D-NJ]", "NJ", "D", "T000317", 0, "Amends the Internal Revenue Code to change the permitted deduction for qualified higher education tuition and related expenses to: (1) $10,000 in the case of a taxpayer whose adjusted gross income is $65,000 or less ($130,000 in the case of a joint return); and (2) $5,000 in the case of a taxpayer earning above $65,000 up through $80,000 ($160,000 in the case of a joint return).Applies this Act to payments made after December 31, 2001 (present law allows deductions of between $2,000 to $4,000 through 2005).", "2025-04-07T13:37:09Z", "https://www.congress.gov/bill/107th-congress/senate-bill/2851"]], "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-2851"], "units": {}, "query_ms": 0.30446285381913185, "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"}