{"database": "openregs", "table": "legislation", "rows": [["101-hr-5884", 101, "hr", 5884, "To amend the Internal Revenue Code of 1986 to allow small commercial finance companies to use the reserve method in accounting for bad debts.", "Taxation", "1990-10-20", "1990-10-20", "Referred to the House Committee on Ways and Means.", "House", "Rep. Cardin, Benjamin L. [D-MD-3]", "MD", "D", "C000141", 0, "Amends the Internal Revenue Code to allow certain commercial finance companies, in lieu of a deduction for wholly worthless debts, a deduction for a reasonable addition to a reserve for bad debts.  Makes a company eligible for such deduction if:  (1) the average adjusted basis of all its assets is $500,000,000 or less; or (2) such company was a member of a parent-subsidiary controlled group and the average adjusted basis of all assets of such groups was $50,000,000 or less.", "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": ["101-hr-5884"], "units": {}, "query_ms": 0.47085003461688757, "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"}