{"database": "openregs", "table": "legislation", "rows": [["115-hr-7300", 115, "hr", 7300, "Taxpayer Penalty Protection Act of 2018", "Taxation", "2018-12-13", "2018-12-13", "Referred to the House Committee on Ways and Means.", "House", "Rep. Chu, Judy [D-CA-27]", "CA", "D", "C001080", 5, "Taxpayer Penalty Protection Act of 2018  This bill amends the Internal Revenue Code to establish a safe harbor to reduce the amount of estimated income tax that certain taxpayers are required to pay for 2018. (Under current law, a penalty applies if taxpayers do not use either withholding or estimated tax payments to make a required annual payment before the end of the year. The required payment is the lesser of 90% of the tax for the taxable year or a specified percentage of the preceding year's tax.)  For 2018, the bill reduces the percentage of the preceding year's tax from 100% to 80%. For taxpayers with adjusted gross incomes for the preceding year that exceed $150,000, the bill reduces the percentage from 110% to 100%.", "2023-01-11T13:40:48Z", "https://www.congress.gov/bill/115th-congress/house-bill/7300"]], "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": ["115-hr-7300"], "units": {}, "query_ms": 0.23760925978422165, "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"}