Title 15 — Commerce and TradeRelease 119-73not60
§391 Tax on or with Respect to Generation or Transmission of Electricity
Title 15 › Chapter 10B— STATE TAXATION OF INCOME FROM INTERSTATE COMMERCE › Subchapter II— DISCRIMINATORY TAXES › § 391
Summary
States and political subdivisions cannot tax electricity generation or transmission so out‑of‑state businesses or consumers pay more than in‑state ones. A tax is discriminatory when interstate electricity pays more tax 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 3, 2026
Release point: 119-73not60