{"database": "openregs", "table": "legislation", "rows": [["107-s-3072", 107, "s", 3072, "A bill to amend the Internal Revenue Code of 1986 to make inapplicable the 10 percent additional tax on early distributions from certain pension plans of public safety employees.", "Taxation", "2002-10-08", "2002-10-08", "Read twice and referred to the Committee on Finance.", "Senate", "Sen. Inhofe, James M. [R-OK]", "OK", "R", "I000024", 0, "Amends the Internal Revenue Code to make the 10 percent additional tax on early distributions of pension plans inapplicable in the case of a \"qualified public safety employee\" receiving a specified type of benefit (DROP benefit) from a governmental pension plan. Defines \"qualified public safety employee.\"", "2025-04-07T13:37:09Z", "https://www.congress.gov/bill/107th-congress/senate-bill/3072"]], "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-3072"], "units": {}, "query_ms": 0.33097085542976856, "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"}