United States · Bill · S
S. 795 (113th)
Master Limited Partnerships Parity Act
Introduced
24 April 2013
Last action
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Status
Read twice and referred to the Committee on Finance.
Sponsors
—
Subjects
Discovery layer
Source updated
5 December 2025
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 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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Votes
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Versions
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Documents
3 official files
Introduced in Senate (text)
Introduced in Senate · EN · 24 April 2013
Introduced in Senate (PDF)
Introduced in Senate · EN · 24 April 2013
Introduced in Senate
summary · EN · 24 April 2013
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/113th-congress/senate-bill/795
- Open data entity: https://api.congress.gov/v3/bill/113/s/795