{"database": "openregs", "table": "legislation", "rows": [["94-hr-15653", 94, "hr", 15653, "Surplus School Conversion Act", "Taxation", "1976-09-21", "1976-09-21", "Referred to House Committee on Ways and Means.", "House", "Rep. Roe, Robert A. [D-NJ-8]", "NJ", "D", "R000383", 0, "Surplus School Conversion Act - Entitles taxpayers, under the Internal Revenue Code, to elect to take a deduction with respect to the amortization of any qualified school or hospital property based on a period of 180 months. Defines qualified school or hospital property to mean any building or other structure which is acquired by the taxpayer from a tax-exempt organization which used such structure to provide facilities for an educational institution or an institution which provided medical or custodial care. Makes technical and conforming amendments.", "2025-09-02T18:49:55Z", "https://www.congress.gov/bill/94th-congress/house-bill/15653"]], "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-15653"], "units": {}, "query_ms": 0.2287698443979025, "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"}