{"database": "openregs", "table": "legislation", "rows": [["95-s-3489", 95, "s", 3489, "A bill to amend the Internal Revenue Code of 1954 to allow an additional carryback of 7 years for excessive net operating losses attributable to product liability.", "Taxation", "1978-09-08", "1978-09-08", "Referred to Senate Committee on Finance.", "Senate", "Sen. Culver, John C. [D-IA]", "IA", "D", "C000979", 0, "Amends the Internal Revenue Code to permit a taxpayer who incurs product liability losses to carryback such losses as net operating business losses for an additional seven years beyond the three-year period presently allowed by law.", "2024-08-01T20:10:56Z", "https://www.congress.gov/bill/95th-congress/senate-bill/3489"]], "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-3489"], "units": {}, "query_ms": 0.23929891176521778, "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"}