{"database": "openregs", "table": "legislation", "rows": [["111-s-3749", 111, "s", 3749, "Freight Rail Infrastructure Capacity Expansion Act of 2010", "Taxation", "2010-08-05", "2010-08-05", "Read twice and referred to the Committee on Finance.", "Senate", "Sen. Conrad, Kent [D-ND]", "ND", "D", "C000705", 1, "Freight Rail Infrastructure Capacity Expansion Act of 2010 - Amends the Internal Revenue Code to allow: (1) a tax credit for 25% of the cost of new qualified freight rail infrastructure property and qualified locomotive property; and (2) a taxpayer election to expense the cost of qualified freight rail infrastructure property (i.e., deduct all costs in the current taxable year). Terminates such credit and expensing election after 2015.", "2023-01-11T13:21:38Z", "https://www.congress.gov/bill/111th-congress/senate-bill/3749"]], "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-s-3749"], "units": {}, "query_ms": 0.24613202549517155, "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"}