### Question
How is the term State income tax defined?


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

> 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**

