{"database": "openregs", "table": "legislation", "rows": [["100-hr-5506", 100, "hr", 5506, "A bill to restore income averaging for farmers.", "Taxation", "1988-10-12", "1988-10-12", "Referred to House Committee on Ways and Means.", "House", "Rep. Emerson, Bill [R-MO-8]", "MO", "R", "E000174", 0, "Repeals specified provisions of the Tax Reform Act of 1986 that eliminated income averaging.  Provides that the Internal Revenue Code (IRC) be applied and administered as if such provisions had not been enacted. Amends the IRC to restore income averaging for a person:  (1) actively engaged in the trade or business of farming, including aquaculture; and (2) whose average annual gross income for the three preceding taxable years is at least 50 percent attributable to farming.", "2024-02-07T16:32:33Z", null]], "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": ["100-hr-5506"], "units": {}, "query_ms": 0.31794002279639244, "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"}