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15 U.S.C. 391: Tax on or with respect to generation or transmission of electricityText 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
Jump To: Source CreditStatutory Notes and Related SubsidiariesEffective Date

§391. Tax on or with respect to generation or transmission of electricity

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.

( Pub. L. 86–272, title II, § 201 , as added Pub. L. 94–455, title XXI, § 2121(a) , Oct. 4, 1976 , 90 Stat. 1914 .)

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.”