The J. C. Penney Company (doing business as JCPenney, JCP, and formerly as Penney's) is a chain of American mid-range department stores based in Plano, Texas.

The company operates 1,060 department stores in 49 U.S. states (JCPenney once operated in Hawaii) and Puerto Rico, and previously operated a catalog business and several discount outlets. In addition to selling conventional merchandise, JCPenney stores often house several leased departments such as Sephora, Seattle's Best Coffee, salons, optical centers, portrait studios, and jewelry repair.