{"database": "lobbying", "table": "lobbying_activities", "rows": [[2814106, "7d912b40-d240-4d80-bea6-522b084b55a7", "Q2", "JAMES EDWARDS", 401027897, "CONSERVATIVES FOR PROPERTY RIGHTS", 2022, "second_quarter", "TAX", "S. 617/H.R. 1712 (Death Tax Repeal Act) Tax provisions, namely capital gains confiscatory scheme, in Biden \"American Families Plan S.Con.Res. 14 (FY 2022 Budget Resolution) tax provisions for capital gains tax rate increase, taxing trusts, step up in basis repeal, taxing unrealized assets upon death (double death tax), 95 percent tax on those pharmaceuticals sold at fair market value H.R. 5376 and subsequent versions of FY 2022 Budget Reconciliation tax provisions for capital gains tax rate increase, taxing trusts, step up in basis repeal, taxing unrealized assets upon death (double death tax), taxing unrealized capital gains, accelerated expiration of current estate and gift tax exemption levels, tax treatment changes of grantor retained annuity trusts (GRATS), valuation rules changes that ignore discounts from partial ownership or lack of control of an asset, 95 percent excise tax on those gross sales pharmaceuticals sold at fair market value H.R. 5649 (BEAT CHINA Act) Tax proposals, such as unrealized capital gains confiscatory wealth tax scheme, in Biden FY23 budget proposal, and the so-called Billionaire Minimum Income Tax (which kicks in at $100 million and well below that for certain family businesses and farms)", "HOUSE OF REPRESENTATIVES,SENATE", 60000, null, 0, 0, "2022-07-02T12:51:27-04:00"]], "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": ["2814106"], "units": {}, "query_ms": 0.3386009484529495, "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"}