{"database": "openregs", "table": "legislation", "rows": [["95-s-3239", 95, "s", 3239, "A bill to amend the Internal Revenue Code of 1954 to provide that the holding period for a new principal residence which replaces a principal residence involuntarily converted may be increased by the holding period of the involuntarily converted residence for purposes of section 121.", "Taxation", "1978-06-23", "1978-06-23", "Referred to Senate Committee on Finance.", "Senate", "Sen. Matsunaga, Spark M. [D-HI]", "HI", "D", "M000250", 0, "Amends the Internal Revenue Code to provide that the amount of time which a taxpayer holds a principal residence, for purposes of the holding period requirements for the nonrecognition of gain from the sale of a principal residence by a taxpayer who has attained age 65, may be increased by the amount of time such taxpayer held a prior principal residence which was involuntarily converted through destruction, theft, seizure, requisition, or condemnation.", "2024-08-01T20:10:47Z", "https://www.congress.gov/bill/95th-congress/senate-bill/3239"]], "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-3239"], "units": {}, "query_ms": 0.2114779781550169, "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"}