{"database": "openregs", "table": "legislation", "rows": [["104-hr-4243", 104, "hr", 4243, "To amend the Internal Revenue Code of 1986 to permit certain tax free corporate liquidations into a 501(c)(3) organization and to revise the unrelated business income tax rules regarding receipt of debt-financed property in such a liquidation.", "Taxation", "1996-09-27", "1996-09-28", "Sponsor introductory remarks on measure. (CR E1808)", "House", "Rep. Dunn, Jennifer [R-WA-8]", "WA", "R", "D000549", 3, "Amends the Internal Revenue Code to allow certain tax-free liquidations from a closely held corporation into a tax-exempt organization.  Revises unrelated business income provisions regarding property acquired subject to a mortgage with respect to such a liquidation.", "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": ["104-hr-4243"], "units": {}, "query_ms": 0.521776033565402, "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"}