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. Furthermore, income from MLPs is taxed only at the shareholder level. Thus, the MLP structure is highly attractive to investors. Currently, an MLP 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.