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HR 4118 115th Congress House Taxation Air quality 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 and heating Lighting, heating, cooling Motor fuels Solid waste and recycling Tax administration and collection, taxpayers

Master Limited Partnerships Parity Act

Introduced: October 25, 2017 See on congress.gov
This bill died when the 115th Congress ended
It never became law before the 115th Congress (2017–2018) 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
Oct 25, 2017
Referred to the House Committee on Ways and Means.
Oct 25, 2017
Introduced in House
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 Plain-English summary Congressional Research Service

Master Limited Partnerships Parity Act

This bill 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 (known as master limited partnerships) to include income and gains from renewable and alternative energy generation projects (in addition to fossil fuel-based energy generation projects) and related infrastructure for transportation or storage, 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 October 25, 2017

Referred to the House Committee on Ways and Means.

 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. 4118: Master Limited Partnerships Parity Act. 115th Congress. Open America. https://openamerica.io/bill/115-HR-4118/
MLA
"H.R. 4118: Master Limited Partnerships Parity Act." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-HR-4118/.
Bluebook (legal)
H.R. 4118, 115th Cong. (2026), https://openamerica.io/bill/115-HR-4118/.
Markdown link
[H.R. 4118: Master Limited Partnerships Parity Act](https://openamerica.io/bill/115-HR-4118/)
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