{"database": "openregs", "table": "legislation", "rows": [["96-s-3264", 96, "s", 3264, "A bill to amend the Internal Revenue Code of 1954 to allow a deduction for home-care services provided by a taxpayer to members of the family.", "Taxation", "1980-12-12", "1980-12-12", "Referred to Senate Committee on Finance.", "Senate", "Sen. Jepsen, Roger W. [R-IA]", "IA", "R", "J000101", 0, "Amends the Internal Revenue Code to allow an income tax deduction for home health care expenditures for: (1) medical care for elderly family members, or services enabling such individuals to live in the taxpayer's principal residence rather than an institution; and (2) the construction, reconstruction, or renovation of such residence to remove barriers which would prevent such individuals from living in such residence.", "2021-06-14T20:10:29Z", 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-3264"], "units": {}, "query_ms": 0.40931603871285915, "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"}