{"database": "openregs", "table": "legislation", "rows": [["113-hr-5872", 113, "hr", 5872, "American Solution for Simplifying the Estate Tax Act of 2014", "Taxation", "2014-12-11", "2014-12-12", "Sponsor introductory remarks on measure. (CR E1807-1808)", "House", "Rep. Harris, Andy [R-MD-1]", "MD", "R", "H001052", 0, "American Solution for Simplifying the Estate Tax Act of 2014 - Amends the Internal Revenue to: (1) allow taxpayers an election to make annual payments of 1% of their adjusted gross income for a minimum seven-year period in lieu of existing estate and generation-skipping transfer taxes, and (2) allow a step-up in basis for estate property of a taxpayer making an election under this Act. Sets forth requirements for the filing of an estate tax return for taxpayers who have made an election under this Act.", "2023-01-11T13:25:09Z", 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": ["113-hr-5872"], "units": {}, "query_ms": 0.4152950132265687, "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"}