15 U.S.C. § 391
Tax on or with respect to generation or transmission of electricity
United States · Title 15 — COMMERCE AND TRADE · Status: effective
Cite this
- Citation
- 15 U.S.C. § 391, Tax on or with respect to generation or transmission of electricity, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/440440
- Permanent ID
ys:prov:440440@1- SHA-256
ac55c13e37bd37846b3e58675a6fadc4dde5718b07521ef8b4916f26829d7b94
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full 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.
Legislative history
The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone. The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.
- Tax Reform Act of 1976House: no recorded tallySenate: no recorded tally