legislation_subjects

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

10 rows where bill_id = "106-hr-5486"

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Link bill_id subject
106-hr-5486,Antennas To amend the Internal Revenue Code of 1986 to include wireless telecommunications equipment in the definition of qualified technological equipment for purposes of determining the depreciation treatment of such equipment. 106-hr-5486 Antennas
106-hr-5486,Business income tax To amend the Internal Revenue Code of 1986 to include wireless telecommunications equipment in the definition of qualified technological equipment for purposes of determining the depreciation treatment of such equipment. 106-hr-5486 Business income tax
106-hr-5486,Commerce To amend the Internal Revenue Code of 1986 to include wireless telecommunications equipment in the definition of qualified technological equipment for purposes of determining the depreciation treatment of such equipment. 106-hr-5486 Commerce
106-hr-5486,Depreciation and amortization To amend the Internal Revenue Code of 1986 to include wireless telecommunications equipment in the definition of qualified technological equipment for purposes of determining the depreciation treatment of such equipment. 106-hr-5486 Depreciation and amortization
106-hr-5486,Electronics To amend the Internal Revenue Code of 1986 to include wireless telecommunications equipment in the definition of qualified technological equipment for purposes of determining the depreciation treatment of such equipment. 106-hr-5486 Electronics
106-hr-5486,Equipment and supplies To amend the Internal Revenue Code of 1986 to include wireless telecommunications equipment in the definition of qualified technological equipment for purposes of determining the depreciation treatment of such equipment. 106-hr-5486 Equipment and supplies
106-hr-5486,Income tax To amend the Internal Revenue Code of 1986 to include wireless telecommunications equipment in the definition of qualified technological equipment for purposes of determining the depreciation treatment of such equipment. 106-hr-5486 Income tax
106-hr-5486,Science, Technology, Communications To amend the Internal Revenue Code of 1986 to include wireless telecommunications equipment in the definition of qualified technological equipment for purposes of determining the depreciation treatment of such equipment. 106-hr-5486 Science, Technology, Communications
106-hr-5486,Tax deductions To amend the Internal Revenue Code of 1986 to include wireless telecommunications equipment in the definition of qualified technological equipment for purposes of determining the depreciation treatment of such equipment. 106-hr-5486 Tax deductions
106-hr-5486,Wireless communication To amend the Internal Revenue Code of 1986 to include wireless telecommunications equipment in the definition of qualified technological equipment for purposes of determining the depreciation treatment of such equipment. 106-hr-5486 Wireless communication

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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);