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S 795 113th Congress Senate Taxation Alternative and renewable resources Climate change and greenhouse gases Corporate finance and management Electric power generation and transmission Energy efficiency and conservation Energy storage, supplies, demand Lighting, heating, cooling Motor fuels Solid waste and recycling Tax administration and collection, taxpayers

Master Limited Partnerships Parity Act

Introduced: April 24, 2013 Introduced by: Coons, Christopher A. Democratic · Delaware See on congress.gov
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This bill died when the 113th Congress ended
It never became law before the 113th Congress (2013–2014) 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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 24, 2013
Read twice and referred to the Committee on Finance.
Apr 24, 2013
Introduced in Senate
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 Plain-English summary Congressional Research Service

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.

What's happening now April 24, 2013

Read twice and referred to the Committee on Finance.

 Related & companion bills 1
  • HR 1696 Identical bill Master Limited Partnerships Parity Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 3
All 3 Republican 3
R
Collins, Susan M.
Maine · Nov 5, 2013
 R
Moran, Jerry
Kansas · Apr 24, 2013
 R
Murkowski, Lisa
Alaska · Apr 24, 2013
Cite this page click to expand
APA
U.S. Congress. (2026). S. 795: Master Limited Partnerships Parity Act. 113th Congress. Open America. https://openamerica.io/bill/113-S-795/
MLA
"S. 795: Master Limited Partnerships Parity Act." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-S-795/.
Bluebook (legal)
S. 795, 113th Cong. (2026), https://openamerica.io/bill/113-S-795/.
Markdown link
[S. 795: Master Limited Partnerships Parity Act](https://openamerica.io/bill/113-S-795/)
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