{"database": "openregs", "table": "legislation", "rows": [["95-s-3176", 95, "s", 3176, "A bill to amend section 118 of the Internal Revenue Code of 1954 to clarify the treatment of contributions in aid of construction to regulated electric or gas utilities.", "Taxation", "1978-06-07", "1978-06-07", "Referred to Senate Committee on Finance.", "Senate", "Sen. Laxalt, Paul D. [R-NV]", "NV", "R", "L000148", 3, "Amends the Internal Revenue Code to allow public utilities to exclude from gross income, as contributions to capital, all amounts received in aid of construction of electric energy, steam, or gas facilities.", "2024-08-01T20:10:40Z", "https://www.congress.gov/bill/95th-congress/senate-bill/3176"]], "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-3176"], "units": {}, "query_ms": 0.32865803223103285, "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"}