### Question
Can you define what State income tax means?


### Answer
**State income tax** is defined as the following in *15 U.S.C. § 683*:

> the income tax of the State where the company's principal place of business is located

#### Citation:
  - *15 U.S.C. § 683*
  - Heading: **CHAPTER 14B-SMALL BUSINESS INVESTMENT PROGRAM > SUBCHAPTER III-SMALL BUSINESS INVESTMENT COMPANIES**

