{"database": "openregs", "table": "legislation", "rows": [["116-s-4621", 116, "s", 4621, "2020 Disasters Tax Relief Act", "Taxation", "2020-09-17", "2020-09-17", "Read twice and referred to the Committee on Finance.", "Senate", "Sen. Wyden, Ron [D-OR]", "OR", "D", "W000779", 5, "2020 Disasters Tax Relief Act  This bill sets forth tax relief provisions for individual and business taxpayers residing in a disaster zone during the period beginning on January 1, 2020, and ending 60 days after the enactment of this bill. Specifically, the bill   allows penalty-free disaster-relief withdrawals from tax-exempt retirement plans up to $100,000,  permits recontributions of such withdrawals for home purchases cancelled due to disasters,  increases to $100,000 the limit on loans for disaster assistance from retirement plans,  allows employers affected by a disaster a 40% tax credit for the purpose of retaining employees,  enhances the tax deduction for disaster-related personal casualty losses,  permits the calculation of the earned income tax credit based upon income earned prior to 2020,  increases low-income housing tax credit allocations, reimburses U.S. possessions for losses sustained due to the application of the provisions of this bill.", "2023-01-11T13:44:45Z", "https://www.congress.gov/bill/116th-congress/senate-bill/4621"]], "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-s-4621"], "units": {}, "query_ms": 0.3102789632976055, "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"}