---
kind: "section"
citation: "15 U.S.C. § 383"
title: "15"
title_heading: "Commerce and Trade"
number: "383"
heading: "“Net income tax” defined"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/15/383"
units:
  - "Chapter 10B — State Taxation of Income from Interstate Commerce"
  - "Subchapter I — Net Income Taxes"
---

# §383. “Net income tax” defined


For purposes of this chapter, the term “net income tax” means any tax imposed on, or measured by, net income.


## Source credit

(Pub. L. 86–272, title I, § 103, Sept. 14, 1959, 73 Stat. 556.)