InfraCap MLP ETF (NYSE Arca: AMZA) Provides Tax Update
Deferred Tax Liability Update: InfraCap MLP ETF will record an additional accrual of approximately $5 million for deferred tax liability, impacting its net asset value on August 7, 2025, based on assessments of its Master Limited Partnerships (MLPs).
Investment Risks: The Fund's investments are subject to various risks including market volatility, concentration in the energy sector, and potential changes in tax law affecting MLPs, which could significantly impact the Fund's performance and investor returns.
Trade with 70% Backtested Accuracy
Analyst Views on AMZA

No data
About the author

Current Yield Information: The InfraCap MLP ETF (AMZA) has a 30-Day SEC Yield of 8.37% as of October 31.
Dividend Payment Details: A dividend is payable on January 5 for shareholders of record on November 20, with the ex-dividend date also on November 20.
Market Outlook: There is speculation on whether Master Limited Partnerships (MLPs) are poised for a comeback.
Performance Ratings: Seeking Alpha has provided a Quant Rating for the InfraCap MLP ETF, along with a dividend scorecard.
Energy as the Core of Industrial Revolutions: The article emphasizes that every industrial revolution has been fundamentally driven by energy, from coal in the First Industrial Revolution to electricity and oil in the Second, and now to the anticipated demands of the Fifth Industrial Revolution focused on AI and computing.
Current Energy Landscape: The U.S. is at risk of falling behind in the energy race, particularly against China, due to regulatory challenges and political influences that have hindered effective energy policy, while China adopts a more aggressive energy strategy.
Investment Opportunities in Energy: The article suggests that companies involved in natural gas, nuclear energy, and midstream assets (like pipelines and storage) will be key beneficiaries in the upcoming energy demands driven by AI and advanced technologies, presenting significant investment opportunities.
Fifth Industrial Revolution and Its Implications: The Fifth Industrial Revolution is framed as an energy story as much as a technology story, with the potential for substantial returns for investors in energy infrastructure, particularly as the demand for reliable energy sources grows alongside technological advancements.
Deferred Tax Liability Update: InfraCap MLP ETF has increased its deferred tax liability estimate by approximately $3.8 million, impacting the net asset value (NAV) of the Fund as of October 30, 2025.
Reliance on MLP Information: The Fund's estimates for deferred tax liability are based on delayed information from Master Limited Partnerships (MLPs) and may vary significantly from actual tax liabilities.
Investment Risks: The Fund faces various risks including market volatility, concentration in the energy sector, and potential changes in tax law that could affect MLPs' tax status and cash distributions.
Tax Classification: The Fund is classified as a taxable "C" corporation, accruing deferred tax liabilities for capital appreciation and distributions, with estimates of tax expenses varying greatly based on investment performance and market conditions.

PFFI Launch and Listing: Infrastructure Capital Advisors has launched the Infrastructure Capital Preferred Income UCITS ETF (PFFI), which is now listed on the LSE, Xetra, and Borsa Italiana, and registered in 11 European markets.
Dividend Declaration: PFFI has declared its first dividend of $0.1335 per share, to be paid on November 3, 2025, to shareholders of record as of October 29, 2025.
Investment Strategy: The ETF aims to produce diversified income by focusing on high-yield investments, primarily in preferred stocks, and is actively managed by a team led by CEO Jay Hatfield.
Infrastructure Capital Overview: Infrastructure Capital Advisors, formed in 2012 and based in New York City, manages over $2.5 billion in assets and focuses on total-return opportunities in key infrastructure sectors, emphasizing investments that generate substantial free cash flow.

SCAP and ICAP Dividend Increases: Infrastructure Capital Advisors announced a $0.005 increase in monthly distributions for both the Infrastructure Capital Small Cap Income ETF (SCAP) and the Infrastructure Capital Equity Income ETF (ICAP), raising their distributions to $0.205 per share, payable on September 30, 2025.
BNDS ETF Distribution: The Infrastructure Capital Bond Income ETF (BNDS) also declared a monthly distribution of $0.334 per share, with the same payment schedule as SCAP and ICAP, reflecting the firm's commitment to providing income-focused investment solutions.
Deferred Tax Liability Update: InfraCap MLP ETF will record an additional accrual of approximately $4 million in deferred tax liability, impacting its net asset value on September 19, 2025, based on ongoing assessments of its Master Limited Partnerships (MLPs).
Investment Risks: The Fund's investments are subject to various risks, including market volatility, concentration in the energy industry, and potential changes in tax law affecting MLPs, which could impact cash distributions and overall investment value.







