{"database": "openregs", "table": "legislation", "rows": [["104-s-2141", 104, "s", 2141, "A bill 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", "1996-09-27", "Read twice and referred to the Committee on Finance.", "Senate", "Sen. Feinstein, Dianne [D-CA]", "CA", "D", "F000062", 1, "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.", "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": ["104-s-2141"], "units": {}, "query_ms": 0.4393220879137516, "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"}