### Question
How does Small Business Investment Companies define State income tax?


### Answer
Under *15 U.S.C. § 683*, **State income tax** is defined as:

> 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-INVESTMENT DIVISION PROGRAMS > Part A-Small Business Investment Companies**

