{"database": "openregs", "table": "legislation", "rows": [["97-hr-7444", 97, "hr", 7444, "A bill to amend the Internal Revenue Code of 1954 to provide that certified public accountants and enrolled agents may represent taxpayers in certain Tax Court cases involving $5,000 or less.", "Taxation", "1982-12-17", "1982-12-17", "Referred to House Committee on Ways and Means.", "House", "Rep. Panetta, Leon [D-CA-16]", "CA", "D", "P000047", 0, "Amends the Internal Revenue Code to allow certified public accountants and enrolled agents authorized to practice before the Internal Revenue Service to represent taxpayers in certain Tax Court cases involving $5,000 or less.", "2024-02-07T16:32:33Z", 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": ["97-hr-7444"], "units": {}, "query_ms": 0.5179799627512693, "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"}