{"database": "openregs", "table": "legislation", "rows": [["98-s-2162", 98, "s", 2162, "Employee Stock Ownership Assistance Act", "Taxation", "1983-11-18", "1983-12-02", "Committee on Finance requested executive comment from OMB, Treasury Department, Labor Department.", "Senate", "Sen. Symms, Steven D. [R-ID]", "ID", "R", "S001138", 0, "Employee Stock Ownership Assistance Act -  Title I:  Sets forth the short-title of this Act and specifies that all amendments made by this Act shall be considered as amendments to the Internal Revenue Code. Title II:  Amends the Internal Revenue Code to allow an income tax deferral in the case of a transfer to an individual of stock in a corporation pursuant to an employee stock option, if both the corporation and the individual elect.  Allows such a deferral until such time as a disposition of such stock occurs.", "2025-08-29T17:37:41Z", "https://www.congress.gov/bill/98th-congress/senate-bill/2162"]], "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": ["98-s-2162"], "units": {}, "query_ms": 0.22245896980166435, "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"}