---
type: "LegalText"
title: "15 U.S.C. § 391"
description: "Tax on or with respect to generation or transmission of electricity"
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: "391"
citation: "15 U.S.C. § 391"
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/s391"
source_file: "data/legal/raw/us/code/title-15/usc15.xml"
source_hash: "3f142879dd90347afa23c79843578b2519dd914192684617c0218b13b1566fba"
raw_snapshot_hash: "6982338d990ef19d6b52bff6825089bdd6d0ee1233d9382673faf533decd5059"
text_hash: "ad88291167c46d1bb0e12e6bb86153b32ece3b63efc847138bb78539a862df87"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---

# 15 U.S.C. § 391 - Tax on or with respect to generation or transmission of electricity

## 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.

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

## Notes

Statutory Notes and Related Subsidiaries

Effective DatePub. 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.”