{"database": "openregs", "table": "legislation", "rows": [["113-hr-5346", 113, "hr", 5346, "Rural Microbusiness Investment Credit Act of 2014", "Taxation", "2014-07-31", "2014-07-31", "Referred to the House Committee on Ways and Means.", "House", "Rep. Kind, Ron [D-WI-3]", "WI", "D", "K000188", 1, "Rural Microbusiness Investment Credit Act of 2014 - Amends the Internal Revenue Code to allow a business-related tax credit for 35% of new investment in a rural microbusiness. Imposes limits on such credit for businesses and individual taxpayers.  Defines: (1) \"rural microbusiness\" as a trade or business that employs not more than 5 full-time employees in a taxable year and is carried on, and physically located, in a distressed rural area; and (2) \"distressed rural area\" as an area that has lost at least 5% of its population over the last 10 years or 10% of its population over the last 20 years, that has a median family income below 85 % of the national median family income, that has a poverty rate that exceeds 12.5%, or where average unemployment in the preceding year exceeds 120% of the national average.", "2023-01-11T13:25:52Z", "https://www.congress.gov/bill/113th-congress/house-bill/5346"]], "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-5346"], "units": {}, "query_ms": 0.31178700737655163, "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"}