{"database": "openregs", "table": "legislation", "rows": [["115-hr-7377", 115, "hr", 7377, "Children of Fallen Servicemembers AMT Relief Act", "Taxation", "2018-12-20", "2018-12-20", "Referred to the House Committee on Ways and Means.", "House", "Rep. Larsen, Rick [D-WA-2]", "WA", "D", "L000560", 0, "Children of Fallen Servicemembers AMT Relief Act  This bill amends the Internal Revenue Code, with respect to the individual alternative minimum tax (AMT), to specify that any annuity paid under the Department of Defense (DOD) Survivor Benefit Plan is considered earned income of a child. This prevents the benefits paid to children from being subject to the AMT. (The DOD program provides a lifetime annuity to survivors of military service members and retirees.)", "2023-01-11T13:40:45Z", 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": ["115-hr-7377"], "units": {}, "query_ms": 0.44992694165557623, "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"}