Title 15 — Commerce and TradeRelease 119-73
§391 Tax on or with respect to generation or transmission of electricity
Title 15 › Chapter CHAPTER 10B— - STATE TAXATION OF INCOME FROM INTERSTATE COMMERCE › Subchapter SUBCHAPTER II— - DISCRIMINATORY TAXES › § 391
Summary
States and local governments can't tax generating or transmitting electricity in a way that makes out-of-state businesses or customers pay more. A tax is discriminatory if interstate electricity bears higher tax, directly or indirectly, than intrastate electricity.
Full Legal Text
Title 15, §391
Commerce and Trade — Source: USLM XML via OLRC
No State, or political subdivision thereof, may impose or assess a tax on or with respect to the generation or transmission of electricity which discriminates against out-of-State manufacturers, producers, wholesalers, retailers, or consumers of that electricity. For purposes of this section a tax is discriminatory if it results, either directly or indirectly, in a greater tax burden on electricity which is generated and transmitted in interstate commerce than on electricity which is generated and transmitted in intrastate commerce.
Legislative History
Notes & Related Subsidiaries
Statutory Notes and Related Subsidiaries
Effective Date
Pub. L. 94–455, title XXI, § 2121(b), Oct. 4, 1976, 90 Stat. 1914, provided that: “The amendment made by subsection (a) [enacting this section] shall take effect beginning June 30, 1974.”
Reference
Citations & Metadata
Citation
15 U.S.C. § 391
Title 15 — Commerce and Trade
Last Updated
Apr 6, 2026
Release point: 119-73