{"database": "openregs", "table": "legislation", "rows": [["95-s-3436", 95, "s", 3436, "A bill for the valuation of options to purchase stock in a small business", "Commerce", "1978-08-18", "1978-08-18", "Referred to Senate Committee on Finance.", "Senate", "Sen. Haskell, Floyd K. [D-CO]", "CO", "D", "H000317", 1, "Amends the Internal Revenue Code to require the Secretary of the Treasury to prescribe regulations for determining the fair market value of a stock option granted to an employee of a small business enterprise who elects to include such option in gross income in the year in which it is granted.  Sets forth factors which the Secretary may adopt in prescribing such regulations.", "2024-08-01T20:10:55Z", 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-3436"], "units": {}, "query_ms": 0.5161470035091043, "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"}