15 USC § 391 - Tax on or with respect to generation or transmission of electricity

---
identifier: "/us/usc/t15/s391"
source: "usc"
legal_status: "official_prima_facie"
title: "15 USC § 391 - Tax on or with respect to generation or transmission of electricity"
title_number: 15
title_name: "COMMERCE AND TRADE"
section_number: "391"
section_name: "Tax on or with respect to generation or transmission of electricity"
chapter_number: 10
chapter_name: "STATE TAXATION OF INCOME FROM INTERSTATE COMMERCE"
subchapter_number: "II"
subchapter_name: "DISCRIMINATORY TAXES"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
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.)"
---


# § 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.

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**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.)

## Statutory Notes and Related Subsidiaries

### Effective Date

> “The amendment made by subsection (a) [enacting this section] shall take effect beginning
> 
> .”

, , , provided that: