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Title 42, The Public Health and WelfareRelease 119-110

§2326 Deductions From Sales Price

Title 42 › CHAPTER 24 — DISPOSAL OF ATOMIC ENERGY COMMUNITIES › SUBCHAPTER II — LOTS, APPRAISALS, AND PRICES › § 2326

Last updated Sep 22, 2026|Official source

Summary

A buyer can get a reduction in the sale price for any increase in the current fair market value of the government’s interest in the property that comes from improvements they paid for, if they ask for it. For commercial property, the Commission will set that credit based on the appraisal called for in section 2322. If the lessee was already paid for those improvements under the lease or otherwise, the credit is cut by that amount. The value of improvements is decided using section 2322. People who buy under section 2342 and who do not use the indemnity rules in sections 2363–2366 get an extra deduction equal to 10 percent of the appraised value, in addition to any other deduction in this section.

Full Legal Text

Title 42, §2326

The Public Health and Welfare, Source: USLM XML via OLRC

(a)Improvements
In addition to any other deduction which may be permitted from the sales price for property, there shall, upon application by the prospective purchaser, be deducted the amount by which the current fair market value of the Government’s interest in the premises is enhanced as a result of improvements to the premises made by, or at the expense of, the prospective purchaser: Provided, That, with reference to commercial property, the improvement credit allowed shall be the value of the enhancement of the Government’s interest in the property, as determined by the Commission on the basis of the appraisal provided for under section 2322 of this title: Provided further, That such credit shall be reduced to the extent that lessee has been previously compensated therefor, as determined by the Commission, under the terms of the lease or otherwise.
(b)Improvements by occupant of single family or duplex house
An occupant of a single family or duplex house shall, upon application therefor, be entitled to a credit, against the purchase price of any residential property purchased through the exercise of a priority right established under the provisions of section 2332 of this title, for the amount by which the current fair market value of the Government’s interest in the single family or duplex house of which he was an occupant is enhanced as a result of improvements to the premises of such single family or duplex house made by, or at the expense of, such occupant.
(c)Determination of value of improvements
The value of the improvements as specified in subsections (a) and (b) shall be determined in accordance with the provisions of section 2322 of this title.
(d)Additional deduction to persons purchasing property without benefit of indemnity provisions
Persons purchasing property pursuant to the provisions of section 2342 of this title, who do not desire to avail themselves of the indemnity provisions contained in sections 2363 to 2366 of this title, shall be entitled to an additional deduction of 10 per centum of the appraised value of the property in addition to any other deduction set forth in this section.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Amendments

1962—Subsec. (b). Pub. L. 87–719 substituted authorization of a credit for improvements by occupant of single family or duplex house for such improvements by junior occupant of duplex house. 1956—Subsec. (a). Act July 25, 1956, authorized an improvement credit for commercial property.

Statutory Notes and Related Subsidiaries

Transfer of Functions

Atomic Energy Commission abolished and functions transferred by section 5814 and 5841 of this title. See also

Transfer of Functions

notes set out under those sections.

Reference

Citations & Metadata

Citation

42 U.S.C. § 2326

Title 42, The Public Health and Welfare

Last Updated

Sep 22, 2026

Release point: 119-110