{"database": "openregs", "table": "legislation", "rows": [["101-hr-5957", 101, "hr", 5957, "To amend the Internal Revenue Code of 1986 to provide a refundable credit for adoption expenses for individuals adopting children.", "Taxation", "1990-10-26", "1990-10-26", "Referred to the House Committee on Ways and Means.", "House", "Rep. Smith, Christopher H. [R-NJ-4]", "NJ", "R", "S000522", 2, "Amends the Internal Revenue Code to allow a tax credit for qualified adoption expenses.  Disallows such credit for any expense for which a deduction or credit is allowable under other provisions of the Code or for any expenses paid from Federal, State, or local funds.", "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-5957"], "units": {}, "query_ms": 0.4994210321456194, "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"}