{"database": "openregs", "table": "legislation", "rows": [["94-hr-15753", 94, "hr", 15753, "A bill to amend the Internal Revenue Code of 1954 to allow individuals a credit against income tax for expenses paid by a taxpayer in connection with his education or the education of his spouse or any of his dependents at an institution of higher learning.", "Taxation", "1976-09-29", "1976-09-29", "Referred to House Committee on Ways and Means.", "House", "Rep. Ambro, Jerome A. [D-NY-3]", "NY", "D", "A000170", 0, "Amends the Internal Revenue Code to allow the taxpayer a tax credit for those expenses paid for higher education for himself, his spouse and dependents, which do not exceed the lesser of:  (1) one-half of the aggregate of such expenses incurred during the taxable year; (2) $1,500; or (3) the difference between his total income tax liability and other tax credits.  Limits such credits for married individuals filing separate returns to $750. Restricts this credit to expenses for educating full-time students enrolled in programs leading to a bachelor's, or higher degree, or providing credit applicable to such a degree.", "2024-08-01T19:33:41Z", "https://www.congress.gov/bill/94th-congress/house-bill/15753"]], "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-15753"], "units": {}, "query_ms": 0.24286698317155242, "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"}