{"database": "openregs", "table": "legislation", "rows": [["112-hr-6683", 112, "hr", 6683, "Hurricane Sandy Tax Relief Act of 2012", "Taxation", "2012-12-19", "2012-12-19", "Referred to the House Committee on Ways and Means.", "House", "Rep. Pascrell, Bill, Jr. [D-NJ-8]", "NJ", "D", "P000096", 26, "Hurricane Sandy Tax Relief Act of 2012 - Amends the Internal Revenue Code to provide tax benefits for individuals and businesses affected by Hurricane Sandy, including:   an exemption from the gross income limitation for deducting casualty losses attributable to Hurricane Sandy;  expensing allowances for Hurricane Sandy disaster expenses, disaster assistance property, and environmental remediation expenses;  treatment of losses attributable to Hurricane Sandy as net operating losses;  suspension of mortgage revenue bond requirements for residences located in the Hurricane Sandy disaster area;  an increased charitable tax deduction for Hurricane Sandy disaster relief contributions;  a special allocation of the new markets tax credit for investments in community development entities serving the disaster area;  special adjustments to the earned income tax credit and the child tax credit for individuals living in the disaster area;  a work opportunity tax credit for hiring employees residing in the disaster area;  authorization for issuance of Hurricane Sandy bonds to finance disaster relief projects; and  an additional allocation of low-income housing credits in states affected by Hurricane Sandy.", "2019-11-15T21:47:02Z", 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": ["112-hr-6683"], "units": {}, "query_ms": 0.8044299902394414, "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"}