1. Short title This Act may be cited as the Financing Our Energy Future Act . 2. Green energy publicly traded partnerships (a) In general Section 7704(d)(1)(E) of the Internal Revenue Code of 1986 is amended— (1) by striking income and gains derived from the exploration and inserting income and gains derived from— (i) the exploration , (2) by inserting or before industrial source , and (3) by striking , or the transportation or storage and all that follows and inserting the following: (ii) the generation of electric power or thermal energy exclusively using any qualified energy resource (as defined in section 45(c)(1)), (iii) the operation of energy property (as defined in section 48(a)(3), determined without regard to any date by which the construction of the facility is required to begin), (iv) in the case of a facility described in paragraph (3) or (7) of section 45(d) (determined without regard to any placed in service date or date by which construction of the facility is required to begin), the accepting or processing of open-loop biomass or municipal solid waste, (v) the storage of electric power or thermal energy exclusively using equipment (other than equipment primarily used in the transportation of goods or individuals and not for the production of electricity) which— (I) uses batteries, compressed air, pumped hydropower, hydrogen storage (including hydrolysis and electrolysis), thermal energy storage, regenerative fuel cells, flywheels, capacitors, superconducting magnets, or other technologies identified by the Secretary, after consultation with the Secretary of Energy, to store energy for conversion to electricity and has a capacity of not less than 5 kilowatt hours, or (II) stores thermal energy to heat or cool (or provide hot water for use in) a structure (other than for use in a swimming pool), (vi) the generation, storage, or distribution of electric power or thermal energy exclusively using energy property that is combined heat and power system property (as defined in section 48(c)(3),