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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2025

Income Tax Disclosure [Abstract]

Schedule Of The Provision For (Benefit From) Income Taxes

The components of income tax of the Partnership are as follows:

						Year Ended December 31,
						2025						2024						2023
Current
State and local						$	548					$	921					$	837
Deferred
State and local						(1)						(86)						(24)
Total provision						$	547					$	835					$	813

Reconciliation Of Taxes Computed At The Statutory Rate To Income Tax Expense

The reconciliation of income tax expense at the U.S. statutory rate to the income tax expense is as follows:

						Year Ended December 31,
						2025
						Amount						Percentage
Provision for federal income tax, at statutory rate						$	62,816					21.0		%
State income tax provision, net of federal income tax effect (1)						547						0.2		%
Partnership income not subject to entity-level federal income tax						(62,816)						(21.0)		%
Total provision						$	547					0.2		%

____________________________

(1) State income taxes in Kentucky and Texas made up the majority (greater than 50 percent) of the tax effect in this category.

Schedule Of Deferred Tax Assets And Liabilities

The tax effects of the principal temporary differences between financial reporting and income tax reporting are as follows:

						December 31,
						2025						2024
Property, plant and equipment						$	(1,199)					$	(1,323)
Turnaround costs						(347)						(223)
Total deferred tax liabilities						$	(1,546)					$	(1,546)
Balance sheet classifications
Noncurrent deferred tax liability						$	(1,546)					$	(1,546)
Total deferred tax liabilities						$	(1,546)					$	(1,546)

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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-9

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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-2

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 231
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482663/740-10-55-231

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