2.3.2 Tax Treatment for Decarbonization R&D

LPDD Recommendation: “Congress should induce higher levels of R&D in the private sector through an R&D tax credit for carbon reduc­tion technologies.”

Proposed Financing Our Energy Future Act of 2019

A Master Limited Partnership must generate at least 90% of its income from qualified resources. The bill would expand the definition of “qualified” to include clean energy resources and infrastructure projects.