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Map Members Committees Legislation Money Nominations Watch Schedule Daily Record Special Rules Subpoenas House Ethics Foreign Influence Agencies Regulations Office Spending US Code

26 U.S.C. § 115. — Income of States, municipalities, etc. · Congress.wiki

U.S. Code/Title 26/§ 115

Title 26

26

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26 U.S.C. § 115.Chapter 1

§ 115

Income of States, municipalities, etc.

Title 26

1 min read

Subchapter: Computation of Taxable Income

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Gross income does not include—

((1)) income derived from any public utility or the exercise of any essential governmental function and accruing to a State or any political subdivision thereof, or the District of Columbia; or

((2)) income accruing to the government of any possession of the United States, or any political subdivision thereof.

Release: pl-119-83 (2026-04-13)

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