Bill113th Congress

S. 795

Master Limited Partnerships Parity Act

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Introduced
Apr 24, 2013
Origin Chamber
Senate
Policy Area
Taxation
Latest Action
Apr 24, 2013

Sponsor

Sen. Coons, Christopher A. [D-DE]

Democrat·DE
Bioguide ID: C001088
First Name: Christopher
Middle Name: A.
Last Name: Coons
By Request: N
5
Cosponsors
1
Committees
2
Actions
0
Amendments
1
Related Bills
10
Subjects
1
Summaries
3
Titles
1
Text Versions

Bill Details

Update Date
Nov 15, 2019
Origin Chamber
Senate
Bill Type
S
Bill Number
795
Congress
113
Introduced Date
Apr 24, 2013
Policy Area
Taxation
Is Law
No
Apr 24, 2013IntroReferral

Read twice and referred to the Committee on Finance.

Source: Senate

Apr 24, 2013IntroReferral10000

Introduced in Senate

Source: Library of Congress

Introduced in Senate· Apr 24, 20130

Master Limited Partnerships Parity Act - Amends the Internal Revenue Code, with respect to the tax treatment of publicly traded partnerships as corporations, to expand the definition of "qualifying income" for such partnerships to include income and gains from renewable and alternative fuels (in addition to fossil fuels), including energy derived from thermal resources, waste, renewable fuels and chemicals, energy efficient buildings, gasification, and carbon capture in secure geological storage.

Finance Committee

Senate· Standing
Alternative and renewable resourcesClimate change and greenhouse gasesCorporate finance and managementElectric power generation and transmissionEnergy efficiency and conservationEnergy storage, supplies, demandLighting, heating, coolingMotor fuelsSolid waste and recyclingTax administration and collection, taxpayers

Introduced in Senate

Apr 24, 2013

Master Limited Partnerships Parity Act — Informed