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HR 2883 114th Congress House

Master Limited Partnerships Parity Act

Official title: 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.

Introduced: June 24, 2015 See on congress.gov
Taxation Alternative and renewable resourcesClimate change and greenhouse gasesCorporate finance and managementElectric power generation and transmission
More subjectsShow fewer subjects
Energy efficiency and conservationEnergy storage, supplies, demandLighting and heatingLighting, heating, coolingMotor fuelsSolid waste and recyclingTax administration and collection, taxpayers
This bill died when the 114th Congress ended
It never became law before the 114th Congress (2015–2016) 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
Jun 24, 2015
Referred to the House Committee on Ways and Means.
Jun 24, 2015
Introduced in House
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 Latest action June 24, 2015

Referred to the House Committee on Ways and Means.

 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.

 Related & companion bills 1
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2883: Master Limited Partnerships Parity Act. 114th Congress. Open America. https://openamerica.io/bill/114-HR-2883/
MLA
"H.R. 2883: Master Limited Partnerships Parity Act." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-HR-2883/.
Bluebook (legal)
H.R. 2883, 114th Cong. (2026), https://openamerica.io/bill/114-HR-2883/.
Markdown link
[H.R. 2883: Master Limited Partnerships Parity Act](https://openamerica.io/bill/114-HR-2883/)
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