Title 15, Commerce and TradeRelease 119-102
§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 local governments must not tax the generation or transmission of electricity so that power sent across state lines pays more tax than power generated and used inside the state.
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
Aug 21, 2026
Release point: 119-102