Tax-Advantaged Structures
MCLI Recommendation: “Congress could expand the definition of qualified investments for real estate investment trusts to include carbon reduction projects.”
LPDD Recommendation: “Congress could pass the Master Limited Partnerships Parity Act to open up a new source of financing for carbon reduction projects.”
2 resources
Proposed Financing Our Energy Future Act of 2019
The proposed Financing Our Energy Future Act of 2019 concerns Master Limited Partnerships (MLPs). An MLP is taxed as a partnership but ownership interests are traded like corporate stock on a market. ...
Proposed Master Limited Partnerships Parity Act of 2015
The proposed Master Limited Partnerships Parity Act of 2015 would have expanded the definition of “qualified income” to include clean energy resources and infrastructure projects.
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