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HR 1536 108th Congress House

Publicly Traded Partnership Equity Act of 2003

Official title: To amend the Internal Revenue Code of 1986 to treat distributions from publicly traded partnerships as qualifying income of regulated investment companies, and for other purposes.

Introduced: April 1, 2003 See on congress.gov
Taxation AccountingCommerceCorporation taxesFinance and Financial Sector
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Income taxLossesMutual fundsPartnershipsTax credits
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This bill died when the 108th Congress ended
It never became law before the 108th Congress (2003–2004) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 1, 2003
Referred to the House Committee on Ways and Means.
Apr 1, 2003
Sponsor introductory remarks on measure. (CR E640-641)
Apr 1, 2003
Introduced in House
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 Latest action April 1, 2003

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service
Publicly Traded Partnership Equity Act of 2003 - Amends the Internal Revenue Code to include distributions from publicly traded partnerships as qualifying income of regulated investment companies. Excludes such distributions from the source-based inclusion limitation applicable to other partnerships.

Applies specified passive activity provisions for publicly traded partnerships to regulated investment companies.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 6
All 6 Democratic 1
CARSON, BRAD
· Jun 10, 2003
SANDLIN, MAX
· May 19, 2003
 D
Neal, Richard E.
Massachusetts · Apr 30, 2003
CRANE, PHILIP
· Apr 1, 2003
HOUGHTON, AMO
· Apr 1, 2003
MCINNIS, SCOTT
· Apr 1, 2003
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1536: Publicly Traded Partnership Equity Act of 2003. 108th Congress. Open America. https://openamerica.io/bill/108-HR-1536/
MLA
"H.R. 1536: Publicly Traded Partnership Equity Act of 2003." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-HR-1536/.
Bluebook (legal)
H.R. 1536, 108th Cong. (2026), https://openamerica.io/bill/108-HR-1536/.
Markdown link
[H.R. 1536: Publicly Traded Partnership Equity Act of 2003](https://openamerica.io/bill/108-HR-1536/)
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