{"database": "openregs", "table": "legislation", "rows": [["96-s-3253", 96, "s", 3253, "A bill to amend section 280 of the Internal Revenue Code of 1954 to exclude from the application of such section expenses incurred by an author of a book or similar property in the writing of such book or property.", "Taxation", "1980-12-05", "1980-12-05", "Referred to Senate Committee on Finance.", "Senate", "Sen. Moynihan, Daniel Patrick [D-NY]", "NY", "D", "M001054", 0, "Amends the Internal Revenue Code to exempt an author's research and writing expenses from the requirement that the production expenses of a film, sound recording, book, or similar property be charged to capital account. Allows the period for filing a refund claim under this Act to run until one year following the date of enactment.", "2021-06-14T20:10:26Z", 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": ["96-s-3253"], "units": {}, "query_ms": 0.3948149969801307, "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"}