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15 U.S.C. 383: “Net income tax” definedText contains those laws in effect through Public Law 119-120 (October 7, 2026).
From Title 15-COMMERCE AND TRADECHAPTER 10B-STATE TAXATION OF INCOME FROM INTERSTATE COMMERCE
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§383. “Net income tax” defined

For purposes of this chapter, the term “net income tax” means any tax imposed on, or measured by, net income.

( Pub. L. 86–272, title I, § 103 , Sept. 14, 1959 , 73 Stat. 556 .)