{"database": "openregs", "table": "legislation", "rows": [["95-s-3430", 95, "s", 3430, "A bill to amend the Internal Revenue Code of 1954 to exclude from gross income the value of stock received under qualified dividend reinvestment plans.", "Taxation", "1978-08-18", "1978-08-18", "Referred to Senate Committee on Finance.", "Senate", "Sen. Nelson, Gaylord [D-WI]", "WI", "D", "N000033", 0, "Amends the Internal Revenue Code to exclude from gross income a corporate stock distribution to a stockholder based upon the reinvestment of stock dividends in the corporation by such stockholder pursuant to his election to participate in a qualified reinvestment plan, as defined in this Act. Limits the amount of any stock distribution to $1,500.  Establishes a rebuttable presumption that a distribution made by a corporation which purchases its common stock within one year of such distribution shall not be deemed a distribution pursuant to a qualified dividend reinvestment.", "2024-08-01T20:10:55Z", "https://www.congress.gov/bill/95th-congress/senate-bill/3430"]], "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-3430"], "units": {}, "query_ms": 0.24709594435989857, "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"}