{"database": "openregs", "table": "legislation", "rows": [["103-hr-5281", 103, "hr", 5281, "To amend the Internal Revenue Code of 1986 to provide a tax credit to all families with young children, and for other purposes.", "Taxation", "1994-10-07", "1994-10-07", "Referred to the House Committee on Ways and Means.", "House", "Rep. Smith, Nick [R-MI-7]", "MI", "R", "S000597", 3, "Amends the Internal Revenue Code to replace the current dependent care credit with a credit for households with young children and for employment-related expenses for disabled dependents.  Lowers the age for a qualifying individual from 13 years to 5 years and includes an additional amount for each such individual in determining such credit.", "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-5281"], "units": {}, "query_ms": 0.37007895298302174, "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"}