{"data":{"billId":"114-s-1905","congress":114,"type":"S","number":"1905","title":"A bill to amend the Internal Revenue Code of 1986 to make permanent the reduced recognition period for built-in gains for S corporations.","shortTitle":null,"originChamber":"Senate","introducedDate":"2015-07-30","updateDate":"2025-01-03T00:15:46Z","latestAction":{"actionDate":"2015-07-30","text":"Read twice and referred to the Committee on Finance."},"policyArea":"Taxation","sponsors":[{"bioguideId":"R000307","firstName":"PAT","fullName":"Sen. Roberts, Pat [R-KS]","isByRequest":"N","lastName":"ROBERTS","party":"R","state":"KS","url":"https://api.congress.gov/v3/member/R000307?format=json"}],"cosponsorsCount":1,"committeesCount":1,"actionsCount":2,"textVersionsCount":1,"url":"https://civdotiq.org/bill/114-s-1905"},"meta":{"apiVersion":"v1","timestamp":"2026-10-04T13:49:47.180Z","source":"congress.gov","license":"MIT","documentation":"https://civdotiq.org/docs/api"}}