{"database": "openregs", "table": "gao_reports", "rows": [["GAO-26-107456", "COVID-19 Relief: IRS Can Use Lessons Learned to Address and Prevent Improper Payments in Future Tax Programs", "2026-02-10", "GAO-26-107456", null, null, "The Employee Retention Credit helped employers keep paying employees during the COVID-19 pandemic. IRS had processed nearly 5 million claims for this credit as of June 2025. But IRS received a large number of improper claims and was overwhelmed. The agency was unable to issue most payments for the credit until after the unemployment rate returned to pre-pandemic levels. Multiple factors contributed to such claims...", null, null, null, null, null, null, null, "https://www.gao.gov/products/gao-26-107456", null]], "columns": ["package_id", "title", "date_issued", "report_number", "document_type", "doc_class", "abstract", "subjects", "public_laws", "usc_references", "statute_references", "citation", "pdf_url", "html_url", "detail_url", "sudocs"], "primary_keys": ["package_id"], "primary_key_values": ["GAO-26-107456"], "units": {}, "query_ms": 11.05677301529795, "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"}