{"database": "openregs", "table": "legislation", "rows": [["102-s-3351", 102, "s", 3351, "A bill to amend the Internal Revenue Code of 1986 to defer estate taxes on family farms and businesses.", "Taxation", "1992-10-06", "1992-10-06", "Read twice and referred to the Committee on Finance.", "Senate", "Sen. Breaux, John B. [D-LA]", "LA", "D", "B000780", 0, "Amends the Internal Revenue Code to defer estate taxes on small family farms and businesses worth less than $50 million until six months after:  (1) the disposition of 40 percent or more of the value of the farm or business to nonfamily members; (2) the disposition of 60 percent or more of the farm or business to a family member who is not a qualified heir; (3) the management or control of such assets belongs to a nonfamily member for 270 consecutive days or longer; or (4) the cessation of the use of the assets in a qualified farm, trade, or business. Limits such estate taxes to the present value of the assets.", "2025-01-14T18:59:41Z", 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": ["102-s-3351"], "units": {}, "query_ms": 1.6753930831328034, "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"}