{"database": "openregs", "table": "legislation", "rows": [["103-hr-5207", 103, "hr", 5207, "To amend the Internal Revenue Code of 1986 to allow the one-time exclusion on gain from sale of a principal residence to be taken before age 55 if the taxpayer or a family member suffers a catastrophic illness.", "Taxation", "1994-10-06", "1994-10-06", "Referred to the House Committee on Ways and Means.", "House", "Rep. Baker, Bill [R-CA-10]", "CA", "R", "B000078", 0, "Amends the Internal Revenue Code to allow the one-time exclusion on gain from the sale of a principal residence to be taken before age 55 if the taxpayer or a family member:  (1) is physically or mentally incapable of self-care; and (2) has had such condition, or will have such condition, for at least six months.", "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": ["103-hr-5207"], "units": {}, "query_ms": 0.5026269936934114, "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"}