{"database": "openregs", "table": "legislation", "rows": [["111-hr-6097", 111, "hr", 6097, "American Job Builders Tax Reform Act of 2010", "Taxation", "2010-08-10", "2010-08-10", "Referred to the House Committee on Ways and Means.", "House", "Rep. Herger, Wally [R-CA-2]", "CA", "R", "H000528", 2, "American Job Builders Tax Reform Act of 2010 - Amends the Internal Revenue Code to: (1) increase from $10 million to $40 million the gross receipts threshold for determining whether a small contractor may adopt an accounting method for reporting income from a construction contract other than the percentage of completion method; (2) allow an annual inflation adjustment to such increased $40 million threshold amount, beginning after 2009; and (3) exempt construction contracts from alternative minimum tax rules for reporting income from long-term contracts under the percentage of completion accounting method.", "2023-01-11T13:21:40Z", "https://www.congress.gov/bill/111th-congress/house-bill/6097"]], "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": ["111-hr-6097"], "units": {}, "query_ms": 0.280576990917325, "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"}