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S. 795 (113th): Master Limited Partnerships Parity Act

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The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress.


4/24/2013--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" 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.