{"database": "openregs", "table": "legislation", "rows": [["96-s-3255", 96, "s", 3255, "A bill to amend the Internal Revenue Code to clarify when the costs of maintaining an office at home may be deducted.", "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, with respect to tax deductions for business use of a dwelling unit, to allow such deductions so long as the portion of the dwelling unit devoted to business is:  (1) exclusively used on a regular basis as a place of business; and (2) the principal place of one of the taxpayer's trades or businesses, even if not the principal place of his or her principal trade or business.", "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-3255"], "units": {}, "query_ms": 0.4173290217295289, "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"}