S. 3275 (112th): Master Limited Partnerships Parity Act


Jun 7, 2012
112th Congress, 2011–2013

Died in a previous Congress

This bill was introduced on June 7, 2012, in a previous session of Congress, but was not enacted.


Chris Coons

Senator from Delaware



Read Text »
Last Updated: Jun 7, 2012
Length: 2 pages

About the bill

Full Title

A bill to amend the Internal Revenue Code of 1986 to extend the publicly traded partnership ownership structure to energy power generation projects and transportation fuels, and for other purposes.

Summary (CRS)

6/7/2012--Introduced.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" ... Read more >

The bill’s title was written by its sponsor.


Jun 7, 2012

This is the first step in the legislative process.

This is a Senate bill in the United States Congress (indicated by the “S.” in “S. 3275”). A bill must be passed by both the House and Senate in identical form and then be signed by the President to become law.


15 cosponsors (12D, 3R) (show)
Committee Assignments

The committee chair determines whether a bill will move past the committee stage.


There have been no roll call votes related to this bill.

Related Bills

Legislative action may be ocurring on one of these bills in lieu of or in parallel to action on this bill.

S. 795 (113th) was a re-introduction of this bill in a later Congress.

Referred to Committee
Last Action: Apr 24, 2013

H.R. 6437 (identical)

Referred to Committee
Last Action: Sep 19, 2012

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Links & tools

Primary Source

THOMAS.gov (The Library of Congress)

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