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S 510119th CongressIntroduced
Financing Our Energy Future Act
Introduced: Oct 28, 2025
Standard Summary
Comprehensive overview in 1-2 paragraphs
The Financing Our Energy Future Act amends the Internal Revenue Code to extend the publicly traded partnership ownership structure to energy power generation projects and transportation fuels, providing tax treatment for a wide range of energy activities.
Key Points
- 1Amendment to IRC §7704(d)(1)(E) to include energy generation, operation, storage, and transportation.
- 2Defines qualified energy resources and property for partnership status.
- 3Effective for taxable years beginning after December 31, 2025.
- 4Allows public trading of partnerships in renewable and non‑renewable energy projects.
- 5Includes provisions for biomass, waste, hydrogen, and advanced nuclear projects.
Impact Areas
Energy developers and investorsPublicly traded partnershipsTaxpayers involved in energy projectsRegulators overseeing partnership structures
Generated by openai/gpt-oss-20b:free on Nov 19, 2025