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legislation_subjects

CRS legislative subject terms assigned to bills, useful for filtering by topic.

Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API

7 rows where bill_id = "97-s-3124"

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Link bill_id subject
97-s-3124,Income tax A bill to amend the Internal Revenue Code of 1954 to permit qualified pension funds and certain educational organizations to invest in working interests in oil and gas properties without incurring unrelated business taxable income. 97-s-3124 Income tax
97-s-3124,Natural gas A bill to amend the Internal Revenue Code of 1954 to permit qualified pension funds and certain educational organizations to invest in working interests in oil and gas properties without incurring unrelated business taxable income. 97-s-3124 Natural gas
97-s-3124,Petroleum A bill to amend the Internal Revenue Code of 1954 to permit qualified pension funds and certain educational organizations to invest in working interests in oil and gas properties without incurring unrelated business taxable income. 97-s-3124 Petroleum
97-s-3124,Petroleum and petroleum products A bill to amend the Internal Revenue Code of 1954 to permit qualified pension funds and certain educational organizations to invest in working interests in oil and gas properties without incurring unrelated business taxable income. 97-s-3124 Petroleum and petroleum products
97-s-3124,Public Welfare and Charities A bill to amend the Internal Revenue Code of 1954 to permit qualified pension funds and certain educational organizations to invest in working interests in oil and gas properties without incurring unrelated business taxable income. 97-s-3124 Public Welfare and Charities
97-s-3124,Tax exemption A bill to amend the Internal Revenue Code of 1954 to permit qualified pension funds and certain educational organizations to invest in working interests in oil and gas properties without incurring unrelated business taxable income. 97-s-3124 Tax exemption
97-s-3124,Tax-exempt organizations A bill to amend the Internal Revenue Code of 1954 to permit qualified pension funds and certain educational organizations to invest in working interests in oil and gas properties without incurring unrelated business taxable income. 97-s-3124 Tax-exempt organizations

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CREATE TABLE legislation_subjects (
    bill_id TEXT REFERENCES legislation(bill_id),
    subject TEXT,
    PRIMARY KEY (bill_id, subject)
);
CREATE INDEX idx_legsub_subject ON legislation_subjects(subject);
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