US lawmakers have introduced bipartisan legislation to allow wind and other clean energy project investors to form master limited partnerships (MLPs), a business structure available to fossil fuels with tax benefits and access to lower-cost public capital markets.
MLPs are taxed as a partnership, but whose ownership interests are traded like securities on a market. By statute, MLPs now apply to investors in energy portfolios for oil, natural gas, coal extraction and pipeline projects, but exclude clean sources.
