---
kind: "section"
citation: "15 U.S.C. § 391"
title: "15"
title_heading: "Commerce and Trade"
number: "391"
heading: "Tax on or with respect to generation or transmission of electricity"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/15/391"
units:
  - "Chapter 10B — State Taxation of Income from Interstate Commerce"
  - "Subchapter II — Discriminatory Taxes"
---

# §391. Tax on or with respect to generation or transmission of electricity


No [State](/usc/15/15g.md?p=2), 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](/usc/15/15g.md?p=2) 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.


## 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.)

## Notes

### Statutory Notes and Related Subsidiaries

### Effective Date

Pub. 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.”