{"database": "openregs", "table": "legislation", "rows": [["96-s-3175", 96, "s", 3175, "Cultural Heritage Preservation and Access Act of 1980", "Taxation", "1980-09-30", "1980-09-30", "Referred to Senate Committee on Finance.", "Senate", "Sen. Moynihan, Daniel Patrick [D-NY]", "NY", "D", "M001054", 0, "Cultural Heritage Preservation and Access Act of 1980 - Amends the Internal Revenue Code to allow an income tax deduction for a percentage of the fair market value of a literary, musical, or artistic composition created by the personal efforts of the taxpayer and contributed to a charitable organization or to a governmental unit. Establishes tables for determining the appropriate percentage of fair market value for any particular individual.  Disallows a deduction for a contribution of property which was produced while the taxpayer was a Government officer or employee if such property arose out of the performance of the taxpayer's duties. Requires, as a condition of eligibility for a fair market value deduction, a statement by the donee of such property that the property has artistic, musical, or literary value, and that the donee will use the property in a manner consistent with the purpose of its organization.", "2025-09-02T13:57:06Z", "https://www.congress.gov/bill/96th-congress/senate-bill/3175"]], "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": ["96-s-3175"], "units": {}, "query_ms": 0.3463589819148183, "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"}