{"database": "openregs", "table": "legislation", "rows": [["95-s-3345", 95, "s", 3345, "A bill to amend the Internal Revenue Code of 1954 with respect to the tax treatment of small business investment companies electing to be taxed as regulated investment companies.", "Commerce", "1978-07-26", "1978-07-26", "Referred to Senate Committee on Finance.", "Senate", "Sen. Nelson, Gaylord [D-WI]", "WI", "D", "N000033", 1, "Amends the Internal Revenue Code to allow small business investment companies electing to be taxed as regulated investment companies, and having a tax deficiency as a result of a judicial judgment or administrative settlement concerning certain capital gains or dividend deductions, to satisfy such deficiencies by paying out dividends within 90 days after the judgment or settlement.", "2024-08-01T20:10:53Z", 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": ["95-s-3345"], "units": {}, "query_ms": 0.41355297435075045, "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"}