United States · Bill · S
S. 2005 (115th)
Master Limited Partnerships Parity Act
Introduced
25 October 2017
Last action
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Status
Read twice and referred to the Committee on Finance.
Sponsors
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Subjects
Discovery layer
Source updated
5 December 2025
Summary
Master Limited Partnerships Parity Act This bill 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 (known as master limited partnerships) to include income and gains from renewable and alternative energy generation projects (in addition to fossil fuel-based energy generation projects) and related infrastructure for transportation or storage, including energy derived from thermal resources, waste, renewable fuels and chemicals, energy efficient buildings, gasification, and carbon capture in secure geological storage.
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Documents
3 official files
Introduced in Senate (text)
Introduced in Senate · EN · 25 October 2017
Introduced in Senate (PDF)
Introduced in Senate · EN · 25 October 2017
Introduced in Senate
summary · EN · 25 October 2017
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/115th-congress/senate-bill/2005
- Open data entity: https://api.congress.gov/v3/bill/115/s/2005