{"database": "openregs", "table": "legislation", "rows": [["115-s-3804", 115, "s", 3804, "A bill to reinstate the taxation of foreign oil related income, and for other purposes.", "Taxation", "2018-12-21", "2018-12-21", "Read twice and referred to the Committee on Finance.", "Senate", "Sen. Duckworth, Tammy [D-IL]", "IL", "D", "D000622", 0, "This bill amends the Internal Revenue Code to reinstate provisions that tax certain foreign oil-related income as foreign base company income under Subpart F (i.e., income of a controlled foreign corporation earned outside the United States). The provisions were repealed in P.L. 115-197 (commonly referred to as the Tax Cuts and Jobs Act).", "2023-01-11T13:40:38Z", null]], "columns": ["bill_id", "congress", "bill_type",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-s-3804"], "units": {}, "query_ms": 0.42841408867388964, "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"}