{"database": "openregs", "table": "legislation", "rows": [["111-hr-6455", 111, "hr", 6455, "American Opportunity Tax Credit Extension Act of 2010", "Taxation", "2010-11-29", "2010-11-29", "Referred to the House Committee on Ways and Means.", "House", "Rep. Fattah, Chaka [D-PA-2]", "PA", "D", "F000043", 0, "American Opportunity Tax Credit Extension Act of 2010 - Amends the Internal Revenue Code, with respect to the Hope Scholarship tax credit, to: (1) make permanent increases in the amount of such tax credit; (2) allow such credit for the first four years of post-secondary education (currently, first two years); (3) include course materials in the definition of qualified tuition and related expenses for purposes of such credit; (4) increase adjusted gross income levels for purposes of determining eligibility for such credit and the lifetime learning tax credit; and (5) allow such credit as an offset against the alternative minimum tax (AMT).", "2023-01-11T13:21:18Z", "https://www.congress.gov/bill/111th-congress/house-bill/6455"]], "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-6455"], "units": {}, "query_ms": 0.33887801691889763, "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"}