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United States · Bill · S

S. 3275 (112th)

Master Limited Partnerships Parity Act

referredUnited States· United States Congress· EN

Introduced

7 June 2012

Last action

7 June 2012 · Introduced

Status

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S3842)

Sponsors

Christopher Coons, Jerry Moran, Sen. Tester, Jon [D-MT], Sen. Franken, Al [D-MN], Amy Klobuchar, Sheldon Whitehouse, Jeanne Shaheen, Sen. Stabenow, Debbie [D-MI], Michael Bennet, Lisa Murkowski, Sen. Brown, Scott P. [R-MA], Rep. Harkin, Tom [D-IA-5], Sen. Begich, Mark [D-AK], Sen. Landrieu, Mary L. [D-LA], Rep. Carper, Thomas R. [D-DE-At Large], Mark Warner

Subjects

Energy, Taxation

Source updated

5 December 2025

Energy · Taxation

Official sourceDownload fileView documentsShare

Summary

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 renewable energy facilities used in the production of electricity, biodiesel, alcohol used as fuels, and renewable fuels used to reduce or replace fossil fuels present in transportation fuels.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 7 June 2012

    Introduced

    Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S3842)

    Source: IntroReferral

  2. 7 June 2012

    Introduced

    Sponsor introductory remarks on measure. (CR S3841-3842)

    Source: IntroReferral

  3. 7 June 2012

    Introduced

    Introduced in Senate

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Sponsors

Related records

Sources

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