{"database": "openregs", "table": "federal_register", "rows": [["2016-22938", "Reporting for Qualified Tuition and Related Expenses; Education Tax Credits; Correction", "Proposed Rule", "This document contains corrections to a notice of proposed rulemaking and notice of public hearing (REG-131418-14) that was published in the Federal Register on Tuesday, August 2, 2016 (81 FR 50657). The proposed regulations that revise the rules for reporting qualified tuition and related expenses under section 6050S on a Form 1098-T, \"Tuition Statement,\" and conforms the regulations to the changes made to section 6050S by the Protecting Americans from Tax Hikes Act of 2015.", "2016-09-26", 2016, 9, "https://www.federalregister.gov/documents/2016/09/26/2016-22938/reporting-for-qualified-tuition-and-related-expenses-education-tax-credits-correction", "https://www.govinfo.gov/content/pkg/FR-2016-09-26/pdf/2016-22938.pdf", "Treasury Department; Internal Revenue Service", "497,254", "This document contains corrections to a notice of proposed rulemaking and notice of public hearing (REG-131418-14) that was published in the Federal Register on Tuesday, August 2, 2016 (81 FR 50657). The proposed regulations that revise the rules for...", null]], "columns": ["document_number", "title", "type", "abstract", "publication_date", "pub_year", "pub_month", "html_url", "pdf_url", "agency_names", "agency_ids", "excerpts", "regulation_id_numbers"], "primary_keys": ["document_number"], "primary_key_values": ["2016-22938"], "units": {}, "query_ms": 196.6495329979807, "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"}