Title 15 — Commerce and Trade
Chapter 10B — State Taxation of Income from Interstate Commerce
§ 391. Tax on or with respect to generation or transmission of electricity
Statutory text
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
Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.
Pub. L. 86–272 title II § 201 · 73 Stat. 552
Enacted · 15 U.S.C. § 391
(Pub. L. 86–272, title II, § 201, as added Pub. L. 94–455, title XXI, § 2121(a), Oct. 4, 1976, 90 Stat. 1914.)
Source evidence
Code source credit
(Pub. L. 86–272, title II, § 201, as added Pub. L. 94–455, title XXI, § 2121(a), Oct. 4, 1976, 90 Stat. 1914.)Enacted provision · exact public law section
Sec. 201. The Committee on the Judiciary of the House of Representatives and the Committee on Finance of the United States Senate, acting separately or jointly, or both, or any duly authorized subcommittees thereof, shall make full and complete studies of all matters pertaining to the taxation by the States of income derived within the States from the conduct of business activities which are exclusively in furtherance of interstate commerce or which are a part of interstate commerce, for the purpose of recommending to the Congress proposed legislation providing uniform standards to be observed by the States in imposing income taxes on income so derived.
1 of 1 references resolved to an enrolled provision
Statutory Notes and Related Subsidiaries
Effective Date
Pub. L. 94–455, title XXI, § 2121(b), , 90 Stat. 1914, provided that: “The amendment made by subsection (a) [enacting this section] shall take effect beginning .”
Credits
(Pub. L. 86–272, title II, § 201, as added Pub. L. 94–455, title XXI, § 2121(a), , 90 Stat. 1914.)