{"database": "openregs", "table": "legislation", "rows": [["113-hr-5326", 113, "hr", 5326, "Dependent Care Savings Account Act of 2014", "Taxation", "2014-07-31", "2014-07-31", "Referred to the House Committee on Ways and Means.", "House", "Rep. Cassidy, Bill [R-LA-6]", "LA", "R", "C001075", 0, "Dependent Care Savings Account Act of 2014 - Amends the Internal Revenue Code to: (1) establish tax-exempt dependent care savings accounts to pay the employment-related expenses of caring for a dependent of the taxpayer, (2) allow a deduction from gross income (above-the-line deduction) of up to $5,000 in a taxable year for cash contributions to such accounts, (3) set forth rules for the tax treatment of account distributions and for excess contributions to an account, and (4) impose a tax on employers who fail to make comparable contributions to a dependent savings account for all participating employees.", "2023-01-11T13:25:52Z", "https://www.congress.gov/bill/113th-congress/house-bill/5326"]], "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": ["113-hr-5326"], "units": {}, "query_ms": 0.30809128656983376, "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"}