{"database": "openregs", "table": "legislation", "rows": [["95-s-2865", 95, "s", 2865, "A bill to amend the Internal Revenue Code of 1954 to provide a more equitable estate tax treatment of joint interests in farm and closely held business property.", "Taxation", "1978-04-10", "1978-04-10", "Referred to Senate Committee on Finance.", "Senate", "Sen. Nelson, Gaylord [D-WI]", "WI", "D", "N000033", 9, "Amends the Internal Revenue Code to allow a surviving spouse to treat as furnished consideration, for estate tax purposes, up to a 50 percent share of any joint farm or small business property which was unpaid for at the time of marriage, determined at the rate of two percent a year if such spouse actually participates in the operation of such farm or small business.", "2024-08-01T20:10:28Z", "https://www.congress.gov/bill/95th-congress/senate-bill/2865"]], "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-2865"], "units": {}, "query_ms": 0.21610502153635025, "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"}