{"database": "openregs", "table": "legislation", "rows": [["116-hr-8440", 116, "hr", 8440, "Disaster Tax Relief Act of 2020", "Taxation", "2020-09-29", "2020-09-29", "Referred to the Committee on Ways and Means, and in addition to the Committee on Small Business, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.", "House", "Rep. Thompson, Mike [D-CA-5]", "CA", "D", "T000460", 2, "Disaster Tax Relief Act of 2020 This bill sets forth tax relief provisions for taxpayers residing in a disaster zone. Specifically, the bill   allows penalty-free qualified disaster distributions from tax-exempt retirement plans up to $100,000,  allows recontributions of distributions for home purchases cancelled due to disasters, increases to $100,000 the limit on loans from retirement plans not treated as distributions,  allows an employee retention tax credit for 40% of wages paid by employers affected by a disaster,  expands eligibility for disaster-related personal casualty losses,  permits the calculation of the earned income tax credit based upon income earned prior to 2020, and  suspends the limitation on corporate charitable contributions.", "2023-01-11T13:44:52Z", "https://www.congress.gov/bill/116th-congress/house-bill/8440"]], "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": ["116-hr-8440"], "units": {}, "query_ms": 0.29569497564807534, "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"}