{"database": "lobbying", "table": "lobbying_activities", "rows": [[1726622, "c3cf0768-dcc7-475c-b0d0-6b71962d4a49", "Q3", "LOCAL SEARCH ASSOCIATION", 42056, "LOCAL SEARCH ASSN - (FORMERLY YELLOW PAGES ASSN)", 2015, "third_quarter", "TAX", "Historically under federal tax law, advertising expenses have been a wholly deductible business expense. A proposal considered in the House and Senate Finance committees would have only permitted 50 percent of advertising costs to be deducted in the year the expense was incurred with the remainder to be amortized over a period of five to ten years.  On behalf of the Local Search Association, Wesley K. Young met with Senator Debbie Stabenow, a member of the Senate Finance Committee, on July 6, 2015 in East Lansing, Michigan to discuss the ramifications of this proposal on the advertising industry.", "SENATE", null, null, 0, 0, "2015-10-05T12:00:08.740000-04:00"]], "columns": ["id", "filing_uuid", "filing_type", "registrant_name", "registrant_id", "client_name", "filing_year", "filing_period", "issue_code", "specific_issues", "government_entities", "income_amount", "expense_amount", "is_no_activity", "is_termination", "received_date"], "primary_keys": ["id"], "primary_key_values": ["1726622"], "units": {}, "query_ms": 3.883991972543299, "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"}