openregs: legislation_subjects: 6 rows where bill

CRS legislative subject terms assigned to bills, useful for filtering by topic.

Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API

6 rows where bill_id = "106-hr-5343"

descending

Link	bill_id	subject
106-hr-5343,Business income tax	To amend the Internal Revenue Code of 1986 to allow taxpayers using the income forecast method of depreciation to treat costs contingent on income in the same manner as fixed costs to the extent determined by reference to the estimated income under such method, and for other purposes. 106-hr-5343	Business income tax
106-hr-5343,Commerce	To amend the Internal Revenue Code of 1986 to allow taxpayers using the income forecast method of depreciation to treat costs contingent on income in the same manner as fixed costs to the extent determined by reference to the estimated income under such method, and for other purposes. 106-hr-5343	Commerce
106-hr-5343,Depreciation and amortization	To amend the Internal Revenue Code of 1986 to allow taxpayers using the income forecast method of depreciation to treat costs contingent on income in the same manner as fixed costs to the extent determined by reference to the estimated income under such method, and for other purposes. 106-hr-5343	Depreciation and amortization
106-hr-5343,Income tax	To amend the Internal Revenue Code of 1986 to allow taxpayers using the income forecast method of depreciation to treat costs contingent on income in the same manner as fixed costs to the extent determined by reference to the estimated income under such method, and for other purposes. 106-hr-5343	Income tax
106-hr-5343,Tax administration	To amend the Internal Revenue Code of 1986 to allow taxpayers using the income forecast method of depreciation to treat costs contingent on income in the same manner as fixed costs to the extent determined by reference to the estimated income under such method, and for other purposes. 106-hr-5343	Tax administration
106-hr-5343,Tax deductions	To amend the Internal Revenue Code of 1986 to allow taxpayers using the income forecast method of depreciation to treat costs contingent on income in the same manner as fixed costs to the extent determined by reference to the estimated income under such method, and for other purposes. 106-hr-5343	Tax deductions

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CREATE TABLE legislation_subjects (
    bill_id TEXT REFERENCES legislation(bill_id),
    subject TEXT,
    PRIMARY KEY (bill_id, subject)
);
CREATE INDEX idx_legsub_subject ON legislation_subjects(subject);