{
  "id": "RS21813",
  "type": "CRS Report",
  "typeId": "REPORT",
  "number": "RS21813",
  "active": false,
  "source": "University of North Texas Libraries Government Documents Department",
  "versions": [
    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc821389/",
      "id": "RS21813_2006Feb08",
      "date": "2006-02-08",
      "retrieved": "2016-03-19T13:57:26",
      "title": "Tax Credits for Individual Development Accounts",
      "summary": "An individual development account (IDA) is a structured savings instrument for lower income individuals. This report discusses legislation introduced in the 108th Congress to establish IDA programs utilizing tax\r\nbenefits to encourage program development.",
      "type": "CRS Report",
      "typeId": "REPORT",
      "active": false,
      "formats": [
        {
          "format": "PDF",
          "filename": "files/20060208_RS21813_ab2409f9fbc3fedf94775e8f4ee17e8306578136.pdf"
        },
        {
          "format": "HTML",
          "filename": "files/20060208_RS21813_ab2409f9fbc3fedf94775e8f4ee17e8306578136.html"
        }
      ],
      "topics": [
        {
          "source": "LIV",
          "id": "Taxation",
          "name": "Taxation"
        },
        {
          "source": "LIV",
          "id": "Tax credits",
          "name": "Tax credits"
        },
        {
          "source": "LIV",
          "id": "Block grants",
          "name": "Block grants"
        }
      ]
    },
    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc809663/",
      "id": "RS21813_2005Jan14",
      "date": "2005-01-14",
      "retrieved": "2016-03-19T13:57:26",
      "title": "Tax Credits for Individual Development Accounts",
      "summary": null,
      "type": "CRS Report",
      "typeId": "REPORT",
      "active": false,
      "formats": [
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          "filename": "files/20050114_RS21813_671b06c2e406e71df40e6cd00f9130a4e1f892f5.pdf"
        },
        {
          "format": "HTML",
          "filename": "files/20050114_RS21813_671b06c2e406e71df40e6cd00f9130a4e1f892f5.html"
        }
      ],
      "topics": []
    }
  ],
  "topics": [
    "Domestic Social Policy",
    "Economic Policy"
  ]
}