{"database": "openregs", "table": "legislation", "rows": [["94-hr-14835", 94, "hr", 14835, "Historic Preservation Tax Act", "Taxation", "1976-07-22", "1976-07-22", "Referred to House Committee on Ways and Means.", "House", "Rep. Vander Veen, Richard F. [D-MI-5]", "MI", "D", "V000029", 2, "Historic Preservation Tax Act - Title I:  Short Title - Sets forth the popular name for this Act. Title II:  Rehabilitation of Historic Structures - Provides under the Internal Revenue Code for the preservation and rehabilitation of historic structures by allowing a tax deduction with respect to the amortization of the amortizable basis of any certified historic structure based on a period of 60 months. Specifies that no deduction shall be allowed for any expense or loss incurred as a result of the destruction of a certified historic structure.  Limits deductions on structures erected upon a site which was occupied by a certified historic structure which was demolished or substantially altered. Title III:  Rehabilitation of Historic Property - Allows a taxpayer to compute the depreciation deduction attributable to substantially rehabilitated historic property as though the original use of such property commenced with him. Title IV:  Charitable Transfers for Conservation Purposes - Allows income, estate and gift tax deductions for transfer of remainder or partial interests in property for conservation purposes.", "2025-09-02T18:49:31Z", "https://www.congress.gov/bill/94th-congress/house-bill/14835"]], "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": ["94-hr-14835"], "units": {}, "query_ms": 0.2771001309156418, "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"}