{"database": "openregs", "table": "legislation", "rows": [["94-s-3754", 94, "s", 3754, "A bill to amend the Internal Revenue Code of 1954 to allow a credit for amounts paid by certain individuals over age 65 for qualifying real property taxes and rent constituting real property taxes with respect to such individual's principal residence.", "Taxation", "1976-08-10", "1976-08-10", "Referred to Senate Committee on Finance.", "Senate", "Sen. Beall, J. Glenn, Jr. [R-MD]", "MD", "R", "B000272", 0, "Amends the Internal Revenue Code to allow a tax credit to individuals who have attained the age of 65 and who do not receive financial assistance in the form of a direct money grant under a State plan of public assistance to the poor, blind, or aged.  Sets such credit at an amount equal to the amount in excess of 5 percent of the Household income of an eligible individual for real property taxes, or if renting, 15 percent of the rent, but in either event not to exceed $500.  Restricts such credit to the taxpayer's principal residence.", "2024-08-01T19:37:32Z", "https://www.congress.gov/bill/94th-congress/senate-bill/3754"]], "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-s-3754"], "units": {}, "query_ms": 0.3478738944977522, "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"}