---
type: "LegalText"
title: "15 U.S.C. § 383"
description: "“Net income tax” defined"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 15
title_name: "COMMERCE AND TRADE"
chapter_number: "10B"
chapter_name: "STATE TAXATION OF INCOME FROM INTERSTATE COMMERCE"
section: "383"
citation: "15 U.S.C. § 383"
status: "current"
release_point: "119-100"
release_date: "2026-06-26"
source: "official"
source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc15@119-100.zip"
source_identifier: "/us/usc/t15/s383"
source_file: "data/legal/raw/us/code/title-15/usc15.xml"
source_hash: "43e737a8e21f2ecc62b5a580cdb6dbaf3a500b36c342059e4040c41a45f190dc"
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text_hash: "8e43d74436483c0de3f99695dc9afd6e43025da4f9fbf3343db5b9e5b31aa478"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---

# 15 U.S.C. § 383 - “Net income tax” defined

## Text

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.)