{
  "legislationId": "119_HR_8221",
  "lastUpdate": "2026-04-15T11:41:44.079Z",
  "history": [
    {
      "timestamp": "2026-04-15T11:41:44.079Z",
      "source_url": "https://www.congress.gov/119/bills/hr8221/BILLS-119hr8221ih.htm",
      "model": "gemini-flash-lite-latest",
      "prompt_sent": "\nROLE: Fact Checker.\nZADANIE: Porównaj SOURCE (oryginał) i SUMMARY (streszczenie przygotowane przez inne AI).\n\nTwoim celem jest wykrycie \"ZMYŚLONYCH KONKRETÓW\" (Fabricated Entities) w SUMMARY.\n\nSOURCE:\n[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 8221 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 8221 To amend the Internal Revenue Code of 1986 to establish first-time homebuyer savings accounts. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES April 9, 2026 Ms. Mace introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to establish first-time homebuyer savings accounts. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``First-Time Homebuyer Savings Act of 2026''. SEC. 2. FIRST-TIME HOMEBUYER SAVINGS ACCOUNT. (a) In General.--Part VII of subchapter B of chapter 1 of subtitle A of the Internal Revenue Code of 1986 is amended by inserting after section 225 the following new section: ``SEC. 225A. FIRST-TIME HOMEBUYER SAVINGS ACCOUNT. ``(a) Deduction Allowed.--In the case of an eligible individual, there shall be allowed as a deduction for the taxable year an amount equal to the aggregate amount paid in cash during such taxable year by or on behalf of such individual to a first-time homebuyer savings account of such individual. ``(b) Definitions.--For purposes of this section-- ``(1) First-time homebuyer savings account.--The term `first-time homebuyer savings account' means a trust created or organized in the United States as a first-time homebuyer savings account exclusively for the purpose of paying qualified homebuyer expenses of the account beneficiary, but only if the written governing instrument creating the trust meets the following requirements: ``(A) No contribution will be accepted-- ``(i) unless it is in cash, or ``(ii) if such contribution would result in aggregate contributions to such account in excess of the contribution limit specified in subsection (c). ``(B) The trustee is a bank (as defined in section 408(n)), an insurance company (as defined in section 816), or another person who demonstrates to the satisfaction of the Secretary that the manner in which such person will administer the trust will be consistent with the requirements of this section. ``(C) No part of the trust assets will be invested in life insurance contracts. ``(D) The assets of the trust will not be commingled with other property except in a common trust fund or common investment fund. ``(E) The interest of an individual in the balance in his account is nonforfeitable. ``(2) Eligible individual.--The term `eligible individual' means an individual if such individual (and, if married, such individual's spouse) had no present ownership interest in a residential property during the 3-year period ending on the present date. ``(3) Qualified homebuyer expenses.--For purposes of this section, the term `qualified homebuyer expenses' means amounts paid or incurred by the account beneficiary-- ``(A) in the case of an eligible individual, to purchase a principal residence, including any transaction costs relating to such purchase, ``(B) in the case of an eligible individual, to construct a principal residence, including purchasing land, site preparation, design costs, permitting costs, and other expenses incurred to carry out such construction, and ``(C) for any expense relating to a principal residence of the account beneficiary acquired or constructed when such account beneficiary was an eligible individual during the 3-year period beginning on the date-- ``(i) of the acquisition of such principal residence, or ``(ii) in the case of a principal residence constructed by the taxpayer, the date on which such construction was completed. ``(4) Account beneficiary.--The term `account beneficiary' means the individual on whose behalf the first-time homebuyer savings account was established. ``(5) Principal residence.--The term `principle residence' has the same meaning as when used in section 121. ``(6) Publication of national average single family home price.--The Secretary of the Treasury shall, not later than December 31 of each calendar year, publish the estimated national average price of a single family home for the following calendar year. ``(7) Rollover contribution.--The term `rollover contribution' means an amount paid or distributed from a first- time homebuyer savings account to the account beneficiary to the extent that-- ``(A) the amount received is paid into a first-time homebuyer savings account for the benefit of such beneficiary not later than the 60th day after the day on which the beneficiary receives the payment or distribution, and ``(B) such account beneficiary did not receive any other amount described in subparagraph (A) from a first-time homebuyer savings account which was not includible in the individual's gross income because of subsection (d)(2)(B) during the 1-year period ending on the date of such receipt. ``(c) Contribution Limit.--The aggregate amount of contributions for any calendar year to all first-time homebuyer savings accounts maintained for the benefit of an individual shall not exceed $10,000. ``(d) Limitation on Modified Adjusted Gross Income.--In the case of a taxpayer whose adjusted gross income for the taxable year exceeds $200,000 (twice such amount in the case of a joint return), no deduction shall be allowed under subsection (a) for such taxable year. ``(e) Treatment of Distributions.-- ``(1) Amounts used for qualified homebuyer expenses.--Any amount paid or distributed out of a first-time homebuyer savings account which is used exclusively to pay qualified homebuyer expenses shall not be includible in gross income. ``(2) Inclusion of amounts not used for qualified homebuyer expenses.--Any amount paid or distributed out of a first-time homebuyer savings account which is not-- ``(A) used exclusively to pay the qualified homebuyer expenses of the account beneficiary, ``(B) a rollover contribution, or ``(C) a transfer made under subsection (g), shall be included in the gross income of such beneficiary and the amount of any tax imposed by this chapter shall be increased by 10 percent on any amount so includible. ``(3) Excess contributions returns before due date of return.-- ``(A) In general.--If any excess contribution is contributed for a taxable year to any first-time homebuyer savings account of an individual, paragraph (2) shall not apply to distributions from the first- time homebuyer savings accounts of such individual (to the extent such distributions do not exceed the aggregate excess contributions to all such accounts of such individual for such year) if-- ``(i) such distribution is received by the individual on or before the last day prescribed by law (including extensions of time) for filing such individual's return for such taxable year, and ``(ii) such distribution is accompanied by the amount of net income attributable to such excess contribution. Any net income described in clause (ii) shall be included in the gross income of the individual for the taxable year in which it is received. ``(B) Excess contribution defined.--For purposes of subparagraph (A), the term `excess contribution' means any contribution (other than a rollover contribution) which is not excludable from gross income under this section. ``(f) Tax Treatment of Account.--A first-time homebuyer savings account is exempt from taxation under this subtitle unless such account has ceased to be a first-time homebuyer savings account. Notwithstanding the preceding sentence, any such account is subject to the taxes imposed by section 511 (relating to imposition of tax on unrelated business income of charitable, etc. organizations). ``(g) Treatment of Account After Acquisition of Residential Property.-- ``(1) In general.--In the case of an account beneficiary who acquires (or whose spouse acquires) a present ownership interest in a residential property such individual may transfer amounts in the first-time homebuyer savings account of such individual or such individual's spouse to an individual retirement account (as defined in section 408(a)) of such individual or such individual's spouse during the 180 day period beginning on the date on which the 3-year period described in subsection (b)(3)(C) ends with respect to such acquisition. ``(2) Termination.--A first-time homebuyer savings account shall cease to be a first-time homebuyer savings account on the first day after the 180 day period described in paragraph (1) and amounts in such account shall be treated as distributed to the account beneficiary.''. (b) Payment to First-Time Homebuyer Savings Account Not Treated as Wages.--Section 3121(a) of such Code is amended-- (1) in paragraph (22)(B), by striking ``; or'' and inserting a comma, (2) in paragraph (23), by striking ``section section 139B(a).'' and inserting ``section 139B(a), or'', and (3) by inserting after paragraph (23) the following new paragraph: ``(24) any amount which is excludible from gross income of the employee under section 225A(a).''. (c) Tax on Excess Contributions.-- (1) In general.--Section 4973(a) of such Code is amended-- (A) in paragraph (5), by striking ``or'', (B) in paragraph (6), by inserting ``or'' after the comma, and (C) by inserting after paragraph (6) the following new paragraph: ``(7) a first-time homebuyer savings account (within the meaning of section 225A(b)(1)),''. (2) Definition of excess contribution in 4973.--Section 4973 of such Code is amended by adding at the end the following new subsection: ``(i) Excess Contributions to First-Time Homebuyer Savings Account.--For purposes of this section, in the case of a first-time homebuyer savings account (within the meaning of section 225A(b)(1)), the term `excess contribution' means the amount by which the amount contributed for the taxable year to such account exceeds the contribution limit under 225A(c)(1).''. (d) Clerical Amendment.--The table of sections for part VII of subchapter B of chapter 1 of subtitle A of such Code is amended by inserting after the item relating to section 225 the following new item: ``Sec. 225A. First-time homebuyer savings account.''. (e) Effective Date.--The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act. <all>\n\nSUMMARY TO EVALUATE:\nTitle: New Tax-Advantaged Savings Accounts for First-Time Homebuyers\nSummary: This bill establishes special savings accounts designed to help citizens save for their first home with significant tax benefits. Contributions are tax-deductible, and withdrawals used for home-buying expenses are completely tax-free.\nKey Points: Annual tax deduction of up to $10,000 for contributions to the savings account., Tax-free withdrawals for purchasing or building a primary residence, including closing costs., Available to individuals who have not owned a home in the previous 3 years., Income limits apply: up to $200,000 for individuals and $400,000 for joint filers., Remaining funds can be rolled over into an IRA retirement account after the home purchase.\n\nZASADY OCENY:\n1. Sprawdź wszystkie LICZBY, DATY i KWOTY w SUMMARY. Jeśli którejś brakuje w SOURCE -> is_valid: false.\n2. Sprawdź wszystkie NAZWISKA, ORGANIZACJE i MIEJSCA w SUMMARY. Jeśli którejś brakuje w SOURCE -> is_valid: false.\n3. Sprawdź wszystkie konkretne DZIAŁANIA PRAWNE . Jeśli tego mechanizmu nie ma w SOURCE -> is_valid: false.\n\nWAŻNE: Abstrakcyjne pojęcia (np. \"transparentność\", \"zaufanie\") są dozwolone jako wnioski.\n\nOUTPUT (JSON):\n{\n  \"is_valid\": true/false,\n  \"issue\": \"fabricated_entity\" / \"contradiction\" / \"none\"\n}\n\nWYMAGANIA FORMATOWANIA:\n1. Odpowiedz WYŁĄCZNIE surowym obiektem JSON.\n2. NIE używaj bloków kodu Markdown.\n3. NIE dodawaj żadnych wstępów ani wyjaśnień przed ani po JSONie.\n4. JSON musi być poprawny i gotowy do parsowania.\n\n",
      "ai_response_raw": "{\n  \"is_valid\": true,\n  \"issue\": \"none\"\n}"
    },
    {
      "timestamp": "2026-04-15T11:25:00.203Z",
      "source_url": "https://www.congress.gov/119/bills/hr8221/BILLS-119hr8221ih.htm",
      "model": "gemini-flash-latest",
      "prompt_sent": "\nJesteś ekspertem od prawa Stanów Zjednoczonych, który ma za zadanie analizować dokumenty ustaw, uchwał oraz innych dokumentów legislacyjnych, a następnie przygotowywać z nich informacje w przystępny sposób dla obywateli. Twoim celem jest przedstawienie informacji tak, aby obywatele mogli sami ocenić wpływ legislacji na ich życie, nawet bez posiadania specjalistycznej wiedzy legislacyjnej. Skup się na faktach i obiektywnych skutkach wprowadzanych zmian, unikając wartościowania i osobistych opinii. Wszelki żargon prawny jest zabroniony. Prezentuj informacje w jasny, zwięzły i angażujący sposób, tak aby były zrozumiałe dla osoby bez wykształcenia prawniczego. Unikaj długich, złożonych zdań. Zamiast pisać \"projekt ma na celu nowelizację kodeksu podatkowego...\", napisz \"Zmiany w podatkach: nowe ulgi i obowiązki dla...\". Kontynuuj swoją pracę, dopóki nie rozwiążesz swojego zadania. Jeśli nie masz pewności co do generowanej treści, przeanalizuj dokument ponownie – nie zgaduj. Rozplanuj dobrze swoje zadanie przed przystąpieniem do niego. W podsumowaniu i kluczowych punktach, jeśli to możliwe i uzasadnione, podkreśl, jakie konkretne korzyści lub skutki (pozytywne lub negatywne) wprowadza ustawa dla życia codziennego obywateli, ich praw i obowiązków, finansów osobistych, bezpieczeństwa i innych ważnych kwestii (np. kategorycznych zakazów i nakazów czy najważniejszych konkretnych alokacji finansowych i terytorialnych).\n\nTwoja odpowiedź MUSI być w formacie JSON - i zawierać następujące klucze.\nZanim zwrócisz odpowiedź, dokładnie zweryfikuj, czy cała struktura JSON jest w 100% poprawna, włącznie ze wszystkimi przecinkami, nawiasami klamrowymi, kwadratowymi oraz cudzysłowami. Błędny JSON jest nieakceptowalny i uniemożliwi przetworzenie Twojej pracy.\n\nPrzeanalizuj dokładnie poniższy tekst dokumentu prawnego. To jest treść, na podstawie której masz wygenerować podsumowanie i kluczowe punkty:\n--- POCZĄTEK DOKUMENTU ---\n[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 8221 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 8221 To amend the Internal Revenue Code of 1986 to establish first-time homebuyer savings accounts. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES April 9, 2026 Ms. Mace introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to establish first-time homebuyer savings accounts. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``First-Time Homebuyer Savings Act of 2026''. SEC. 2. FIRST-TIME HOMEBUYER SAVINGS ACCOUNT. (a) In General.--Part VII of subchapter B of chapter 1 of subtitle A of the Internal Revenue Code of 1986 is amended by inserting after section 225 the following new section: ``SEC. 225A. FIRST-TIME HOMEBUYER SAVINGS ACCOUNT. ``(a) Deduction Allowed.--In the case of an eligible individual, there shall be allowed as a deduction for the taxable year an amount equal to the aggregate amount paid in cash during such taxable year by or on behalf of such individual to a first-time homebuyer savings account of such individual. ``(b) Definitions.--For purposes of this section-- ``(1) First-time homebuyer savings account.--The term `first-time homebuyer savings account' means a trust created or organized in the United States as a first-time homebuyer savings account exclusively for the purpose of paying qualified homebuyer expenses of the account beneficiary, but only if the written governing instrument creating the trust meets the following requirements: ``(A) No contribution will be accepted-- ``(i) unless it is in cash, or ``(ii) if such contribution would result in aggregate contributions to such account in excess of the contribution limit specified in subsection (c). ``(B) The trustee is a bank (as defined in section 408(n)), an insurance company (as defined in section 816), or another person who demonstrates to the satisfaction of the Secretary that the manner in which such person will administer the trust will be consistent with the requirements of this section. ``(C) No part of the trust assets will be invested in life insurance contracts. ``(D) The assets of the trust will not be commingled with other property except in a common trust fund or common investment fund. ``(E) The interest of an individual in the balance in his account is nonforfeitable. ``(2) Eligible individual.--The term `eligible individual' means an individual if such individual (and, if married, such individual's spouse) had no present ownership interest in a residential property during the 3-year period ending on the present date. ``(3) Qualified homebuyer expenses.--For purposes of this section, the term `qualified homebuyer expenses' means amounts paid or incurred by the account beneficiary-- ``(A) in the case of an eligible individual, to purchase a principal residence, including any transaction costs relating to such purchase, ``(B) in the case of an eligible individual, to construct a principal residence, including purchasing land, site preparation, design costs, permitting costs, and other expenses incurred to carry out such construction, and ``(C) for any expense relating to a principal residence of the account beneficiary acquired or constructed when such account beneficiary was an eligible individual during the 3-year period beginning on the date-- ``(i) of the acquisition of such principal residence, or ``(ii) in the case of a principal residence constructed by the taxpayer, the date on which such construction was completed. ``(4) Account beneficiary.--The term `account beneficiary' means the individual on whose behalf the first-time homebuyer savings account was established. ``(5) Principal residence.--The term `principle residence' has the same meaning as when used in section 121. ``(6) Publication of national average single family home price.--The Secretary of the Treasury shall, not later than December 31 of each calendar year, publish the estimated national average price of a single family home for the following calendar year. ``(7) Rollover contribution.--The term `rollover contribution' means an amount paid or distributed from a first- time homebuyer savings account to the account beneficiary to the extent that-- ``(A) the amount received is paid into a first-time homebuyer savings account for the benefit of such beneficiary not later than the 60th day after the day on which the beneficiary receives the payment or distribution, and ``(B) such account beneficiary did not receive any other amount described in subparagraph (A) from a first-time homebuyer savings account which was not includible in the individual's gross income because of subsection (d)(2)(B) during the 1-year period ending on the date of such receipt. ``(c) Contribution Limit.--The aggregate amount of contributions for any calendar year to all first-time homebuyer savings accounts maintained for the benefit of an individual shall not exceed $10,000. ``(d) Limitation on Modified Adjusted Gross Income.--In the case of a taxpayer whose adjusted gross income for the taxable year exceeds $200,000 (twice such amount in the case of a joint return), no deduction shall be allowed under subsection (a) for such taxable year. ``(e) Treatment of Distributions.-- ``(1) Amounts used for qualified homebuyer expenses.--Any amount paid or distributed out of a first-time homebuyer savings account which is used exclusively to pay qualified homebuyer expenses shall not be includible in gross income. ``(2) Inclusion of amounts not used for qualified homebuyer expenses.--Any amount paid or distributed out of a first-time homebuyer savings account which is not-- ``(A) used exclusively to pay the qualified homebuyer expenses of the account beneficiary, ``(B) a rollover contribution, or ``(C) a transfer made under subsection (g), shall be included in the gross income of such beneficiary and the amount of any tax imposed by this chapter shall be increased by 10 percent on any amount so includible. ``(3) Excess contributions returns before due date of return.-- ``(A) In general.--If any excess contribution is contributed for a taxable year to any first-time homebuyer savings account of an individual, paragraph (2) shall not apply to distributions from the first- time homebuyer savings accounts of such individual (to the extent such distributions do not exceed the aggregate excess contributions to all such accounts of such individual for such year) if-- ``(i) such distribution is received by the individual on or before the last day prescribed by law (including extensions of time) for filing such individual's return for such taxable year, and ``(ii) such distribution is accompanied by the amount of net income attributable to such excess contribution. Any net income described in clause (ii) shall be included in the gross income of the individual for the taxable year in which it is received. ``(B) Excess contribution defined.--For purposes of subparagraph (A), the term `excess contribution' means any contribution (other than a rollover contribution) which is not excludable from gross income under this section. ``(f) Tax Treatment of Account.--A first-time homebuyer savings account is exempt from taxation under this subtitle unless such account has ceased to be a first-time homebuyer savings account. Notwithstanding the preceding sentence, any such account is subject to the taxes imposed by section 511 (relating to imposition of tax on unrelated business income of charitable, etc. organizations). ``(g) Treatment of Account After Acquisition of Residential Property.-- ``(1) In general.--In the case of an account beneficiary who acquires (or whose spouse acquires) a present ownership interest in a residential property such individual may transfer amounts in the first-time homebuyer savings account of such individual or such individual's spouse to an individual retirement account (as defined in section 408(a)) of such individual or such individual's spouse during the 180 day period beginning on the date on which the 3-year period described in subsection (b)(3)(C) ends with respect to such acquisition. ``(2) Termination.--A first-time homebuyer savings account shall cease to be a first-time homebuyer savings account on the first day after the 180 day period described in paragraph (1) and amounts in such account shall be treated as distributed to the account beneficiary.''. (b) Payment to First-Time Homebuyer Savings Account Not Treated as Wages.--Section 3121(a) of such Code is amended-- (1) in paragraph (22)(B), by striking ``; or'' and inserting a comma, (2) in paragraph (23), by striking ``section section 139B(a).'' and inserting ``section 139B(a), or'', and (3) by inserting after paragraph (23) the following new paragraph: ``(24) any amount which is excludible from gross income of the employee under section 225A(a).''. (c) Tax on Excess Contributions.-- (1) In general.--Section 4973(a) of such Code is amended-- (A) in paragraph (5), by striking ``or'', (B) in paragraph (6), by inserting ``or'' after the comma, and (C) by inserting after paragraph (6) the following new paragraph: ``(7) a first-time homebuyer savings account (within the meaning of section 225A(b)(1)),''. (2) Definition of excess contribution in 4973.--Section 4973 of such Code is amended by adding at the end the following new subsection: ``(i) Excess Contributions to First-Time Homebuyer Savings Account.--For purposes of this section, in the case of a first-time homebuyer savings account (within the meaning of section 225A(b)(1)), the term `excess contribution' means the amount by which the amount contributed for the taxable year to such account exceeds the contribution limit under 225A(c)(1).''. (d) Clerical Amendment.--The table of sections for part VII of subchapter B of chapter 1 of subtitle A of such Code is amended by inserting after the item relating to section 225 the following new item: ``Sec. 225A. First-time homebuyer savings account.''. (e) Effective Date.--The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act. <all>\n--- KONIEC DOKUMENTU ---\n\nPAMIĘTAJ: Twoja odpowiedź MUSI być wyłącznie poprawnym obiektem JSON. Nie dodawaj żadnych dodatkowych znaków, komentarzy ani tekstu przed znacznikiem '{' ani po znaczniku '}'. Cała odpowiedź musi być parsowalna jako JSON.\nNa podstawie POWYŻSZEGO dokumentu, wypełnij poniższą strukturę JSON:\nOto struktura JSON, której oczekuję (wypełnij ją treścią):\n{\n  \"pl_ai_title\": \"Nowy, krótki tytuł dla aktu prawnego po polsku, oddający sedno wprowadzanych zmian (np. maksymalnie 10-12 słów).\",\n  \"pl_summary\": \"2-3 zdania zwięzłego podsumowania treści aktu prawnego po polsku, napisane z perspektywy wpływu na życie codzienne obywateli.\",\n  \"pl_key_points\": [\n    \"Pierwszy krótki punkt po polsku dotyczący najważniejszych wprowadzanych rozwiązań lub zmian.\",\n    \"Drugi krótki punkt po polsku...\"\n  ],\n  \"eng_ai_title\": \"A new, short title for the legal act in English, capturing the essence of the changes (e.g., max 10-12 words).\",\n  \"eng_summary\": \"2-3 sentences summarizing the legal act in English, from the perspective of its impact on citizens' daily lives.\",\n  \"eng_key_points\": [\n    \"First short bullet point in English regarding the most important solutions or changes being introduced.\",\n    \"Second short bullet point in English...\"\n  ],\n  \"de_ai_title\": \"Ein neuer, kurzer Titel für das Rechtsdokument auf Deutsch, der den Kern der Änderungen erfasst (z.B. max. 10-12 Wörter).\",\n  \"de_summary\": \"2-3 Sätze Zusammenfassung des Rechtsdokuments auf Deutsch, aus der Perspektive seiner Auswirkungen auf das tägliche Leben der Bürger.\",\n  \"de_key_points\": [\n    \"Erster kurzer Stichpunkt auf Deutsch zu den wichtigsten eingeführten Lösungen oder Änderungen.\",\n    \"Zweiter kurzer Stichpunkt auf Deutsch...\"\n  ],\n  \"fr_ai_title\": \"Un nouveau titre court pour l'acte juridique en français, saisissant l'essence des changements (par exemple, 10-12 mots maximum).\",\n  \"fr_summary\": \"Résumé de 2-3 phrases de l'acte juridique en français, du point de vue de son impact sur la vie quotidienne des citoyens.\",\n  \"fr_key_points\": [\n    \"Premier court point en français concernant les solutions ou changements les plus importants introduits.\",\n    \"Deuxième court point en français...\"\n  ],\n  \"es_ai_title\": \"Un nuevo título breve para el acto jurídico en español, que recoja la esencia de los cambios (por ejemplo, máximo 10-12 palabras).\",\n  \"es_summary\": \"Resumen de 2-3 frases del acto jurídico en español, desde la perspectiva de su impacto en la vida cotidiana de los ciudadanos.\",\n  \"es_key_points\": [\n    \"Primer punto breve en español sobre las soluciones o cambios más importantes que se introducen.\",\n    \"Segundo punto breve en español...\"\n  ],\n  \"it_ai_title\": \"Un nuovo titolo breve per l'atto giuridico in italiano, che colga l'essenza delle modifiche (ad es. massimo 10-12 parole).\",\n  \"it_summary\": \"Riepilogo di 2-3 frasi dell'atto giuridico in italiano, dal punto di vista del suo impatto sulla vita quotidiana dei cittadini.\",\n  \"it_key_points\": [\n    \"Primo breve punto in italiano riguardante le soluzioni o le modifiche più importanti introdotte.\",\n    \"Secondo breve punto in italiano...\"\n  ],\n  \"nl_ai_title\": \"Een nieuwe, korte titel voor de rechtshandeling in het Nederlands, die de essentie van de wijzigingen weergeeft (bijv. max. 10-12 woorden).\",\n  \"nl_summary\": \"Samenvatting van 2-3 zinnen van de rechtshandeling in het Nederlands, vanuit het perspectief van de impact op het dagelijks leven van burgers.\",\n  \"nl_key_points\": [\n    \"Eerste korte punt in het Nederlands betreffende de belangrijkste geïntroduceerde oplossingen of wijzigingen.\",\n    \"Tweede korte punt in het Nederlands...\"\n  ],\n  \"pt_ai_title\": \"Um novo título curto para o ato jurídico em português, capturando a essência das mudanças (por exemplo, máx. 10-12 palavras).\",\n  \"pt_summary\": \"Resumo de 2-3 frases do ato jurídico em português, na perspetiva do seu impacto na vida quotidiana dos cidadãos.\",\n  \"pt_key_points\": [\n    \"Primeiro ponto curto em português sobre as soluções ou alterações mais importantes introduzidas.\",\n    \"Segundo ponto curto em português...\"\n  ],\n  \"category\": [\"Categorize the document into one category by default, based on the field it primarily concerns. Choose up to 3 if the document also touches upon SIGNIFICANT issues from other categories. You MUST select categories ONLY from the following list: Health, Education, Family, Taxes, Labor, Security, Environment, Courts and Law, Transport, Benefits, Real Estate, Media and Culture, Local Government, Migration, Agriculture, Public Investments, Informatization, Economy. If the document does not definitively fit any of these, you MUST use \"Other\". If you use \"Other\", it should be the ONLY category selected. Do NOT invent new categories. The response must be an array of strings, e.g., [\"Taxes\", \"Family\"].\"]\n}\n\n",
      "ai_response_raw": "{\n  \"pl_ai_title\": \"Nowe konta oszczędnościowe z ulgą podatkową na zakup pierwszego domu\",\n  \"pl_summary\": \"Projekt wprowadza specjalne konta oszczędnościowe, które pozwalają odkładać pieniądze na zakup pierwszego domu z korzyścią podatkową. Wpłaty na konto można odliczyć od dochodu, a wypłaty przeznaczone na cele mieszkaniowe są zwolnione z podatku.\",\n  \"pl_key_points\": [\n    \"Możliwość odliczenia od podatku do 10 000 USD rocznie wpłaconych na specjalne konto.\",\n    \"Brak podatku od wypłat przeznaczonych na zakup lub budowę pierwszego domu oraz koszty transakcyjne.\",\n    \"Program skierowany do osób, które nie posiadały domu w ciągu ostatnich 3 lat.\",\n    \"Z ulgi mogą skorzystać osoby zarabiające do 200 000 USD rocznie (400 000 USD dla małżeństw).\",\n    \"Niewykorzystane środki po zakupie domu można przenieść na konto emerytalne IRA bez kary.\"\n  ],\n  \"eng_ai_title\": \"New Tax-Advantaged Savings Accounts for First-Time Homebuyers\",\n  \"eng_summary\": \"This bill establishes special savings accounts designed to help citizens save for their first home with significant tax benefits. Contributions are tax-deductible, and withdrawals used for home-buying expenses are completely tax-free.\",\n  \"eng_key_points\": [\n    \"Annual tax deduction of up to $10,000 for contributions to the savings account.\",\n    \"Tax-free withdrawals for purchasing or building a primary residence, including closing costs.\",\n    \"Available to individuals who have not owned a home in the previous 3 years.\",\n    \"Income limits apply: up to $200,000 for individuals and $400,000 for joint filers.\",\n    \"Remaining funds can be rolled over into an IRA retirement account after the home purchase.\"\n  ],\n  \"de_ai_title\": \"Neue steuerbegünstigte Sparkonten für Erstkäufer von Wohneigentum\",\n  \"de_summary\": \"Dieses Gesetz führt spezielle Sparkonten ein, die es Bürgern ermöglichen, steuerbegünstigt für ihr erstes Eigenheim zu sparen. Einzahlungen sind steuerlich absetzbar, und Abhebungen für wohnungsbezogene Ausgaben sind steuerfrei.\",\n  \"de_key_points\": [\n    \"Jährlicher Steuerabzug von bis zu 10.000 USD für Einzahlungen auf das Konto.\",\n    \"Steuerfreie Auszahlungen für den Kauf oder Bau des ersten Wohnsitzes und Nebenkosten.\",\n    \"Gilt für Personen, die in den letzten 3 Jahren kein Wohneigentum besessen haben.\",\n    \"Einkommensgrenzen von 200.000 USD für Einzelpersonen und 400.000 USD für Ehepaare.\",\n    \"Überschüssige Mittel können nach dem Hauskauf straffrei in ein IRA-Rentenkonto übertragen werden.\"\n  ],\n  \"fr_ai_title\": \"Nouveaux comptes d'épargne fiscalement avantageux pour l'achat d'une première maison\",\n  \"fr_summary\": \"Ce projet de loi crée des comptes d'épargne spéciaux permettant d'épargner pour une première maison avec des avantages fiscaux. Les cotisations sont déductibles d'impôt et les retraits pour l'achat d'un logement sont exonérés d'impôt.\",\n  \"fr_key_points\": [\n    \"Déduction fiscale annuelle allant jusqu'à 10 000 USD pour les sommes versées sur le compte.\",\n    \"Exonération d'impôt sur les retraits utilisés pour l'achat ou la construction d'une résidence principale.\",\n    \"Réservé aux personnes n'ayant pas été propriétaires au cours des 3 dernières années.\",\n    \"Limites de revenus fixées à 200 000 USD (400 000 USD pour les couples mariés).\",\n    \"Possibilité de transférer les fonds restants vers un compte de retraite IRA après l'achat.\"\n  ],\n  \"es_ai_title\": \"Nuevas cuentas de ahorro con beneficios fiscales para primeros compradores de vivienda\",\n  \"es_summary\": \"Esta ley establece cuentas de ahorro especiales que permiten ahorrar para la primera vivienda con ventajas fiscales. Las aportaciones son deducibles de impuestos y los retiros para gastos de vivienda están exentos de impuestos.\",\n  \"es_key_points\": [\n    \"Deducción fiscal anual de hasta 10,000 USD por aportaciones a la cuenta.\",\n    \"Retiros libres de impuestos para la compra o construcción de una residencia principal y gastos asociados.\",\n    \"Disponible para personas que no hayan sido propietarias de una vivienda en los últimos 3 años.\",\n    \"Límites de ingresos de 200,000 USD para individuos y 400,000 USD para declaraciones conjuntas.\",\n    \"Los fondos sobrantes pueden transferirse a una cuenta de jubilación IRA tras la compra.\"\n  ],\n  \"it_ai_title\": \"Nuovi conti di risparmio agevolati per l'acquisto della prima casa\",\n  \"it_summary\": \"Questa proposta di legge introduce conti di risparmio speciali per aiutare i cittadini ad accumulare fondi per la prima casa con vantaggi fiscali. I contributi sono deducibili e i prelievi per l'acquisto dell'abitazione sono esenti da tasse.\",\n  \"it_key_points\": [\n    \"Deduzione fiscale annuale fino a 10.000 USD per i versamenti effettuati sul conto.\",\n    \"Prelievi esentasse per l'acquisto, la costruzione della prima casa e i relativi costi di transazione.\",\n    \"Destinato a chi non ha posseduto una proprietà residenziale negli ultimi 3 anni.\",\n    \"Limiti di reddito fissati a 200.000 USD (400.000 USD per le coppie).\",\n    \"I fondi rimanenti possono essere trasferiti in un conto pensionistico IRA dopo l'acquisto.\"\n  ],\n  \"nl_ai_title\": \"Nieuwe fiscaal voordelige spaarrekeningen voor starters op de woningmarkt\",\n  \"nl_summary\": \"Dit wetsvoorstel voert speciale spaarrekeningen in waarmee burgers fiscaal voordelig kunnen sparen voor hun eerste huis. Inleg is aftrekbaar van de belasting en opnames voor de aankoop van een woning zijn belastingvrij.\",\n  \"nl_key_points\": [\n    \"Jaarlijkse belastingaftrek tot 10.000 USD voor stortingen op de rekening.\",\n    \"Belastingvrije opnames voor de aankoop of bouw van een eerste woning en bijbehorende kosten.\",\n    \"Beschikbaar voor personen die de afgelopen 3 jaar geen eigen woning hebben gehad.\",\n    \"Inkomensgrenzen van 200.000 USD voor alleenstaanden en 400.000 USD voor echtparen.\",\n    \"Overgebleven saldo kan na aankoop zonder boete worden overgeboekt naar een IRA-pensioenrekening.\"\n  ],\n  \"pt_ai_title\": \"Novas contas de poupança com benefícios fiscais para compradores da primeira casa\",\n  \"pt_summary\": \"Este projeto de lei cria contas de poupança especiais que permitem poupar para a primeira casa com vantagens fiscais. As contribuições são dedutíveis nos impostos e os levantamentos para despesas habitacionais estão isentos de impostos.\",\n  \"pt_key_points\": [\n    \"Dedução fiscal anual de até 10.000 USD para contribuições feitas para a conta.\",\n    \"Levantamentos isentos de impostos para a compra ou construção de habitação própria e custos associados.\",\n    \"Destinado a indivíduos que não possuíram casa própria nos últimos 3 anos.\",\n    \"Limites de rendimento de 200.000 USD para indivíduos e 400.000 USD para casais.\",\n    \"Os fundos restantes podem ser transferidos para uma conta de reforma IRA após a compra.\"\n  ],\n  \"category\": [\"Taxes\", \"Real Estate\"]\n}"
    }
  ]
}