{"database": "openregs", "table": "legislation", "rows": [["95-s-2686", 95, "s", 2686, "A bill to amend the Internal Revenue Code of 1954 to permit farmers to elect the year in which crop deficiency payments are to be included in income.", "Taxation", "1978-03-08", "1978-03-08", "Referred to Senate Committee on Finance.", "Senate", "Sen. Dole, Robert J. [R-KS]", "KS", "R", "D000401", 4, "Amends the Internal Revenue Code to allow farmers to include crop deficiency payments in gross income either in the year of receipt or, if the year of receipt is the crop year, in the next following year, or, if not received in the crop year, in the taxable income for the previous year.", "2024-08-01T20:10:12Z", "https://www.congress.gov/bill/95th-congress/senate-bill/2686"]], "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": ["95-s-2686"], "units": {}, "query_ms": 0.2972679940285161, "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"}