---
kind: "section"
citation: "42 U.S.C. § 2208"
title: "42"
title_heading: "The Public Health and Welfare"
number: "2208"
heading: "Payments in lieu of taxes"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/42/2208"
units:
  - "Chapter 23 — Development and Control of Atomic Energy"
  - "Division A — Atomic Energy"
  - "Subchapter XIII — General Authority of Commission"
---

# §2208. Payments in lieu of taxes


In order to render financial assistance to those [States](/usc/42/2021b.md?p=14) and localities in which the activities of the [Commission](/usc/42/2014.md?p=f) are carried on, and in which the [Commission](/usc/42/2014.md?p=f) has acquired property previously subject to [State](/usc/42/2021b.md?p=14) and local taxation, the [Commission](/usc/42/2014.md?p=f) is authorized to make payments to [State](/usc/42/2021b.md?p=14) and local governments in lieu of property taxes. Such payments may be in the amounts, at the times, and upon the terms the [Commission](/usc/42/2014.md?p=f) deems appropriate, but the [Commission](/usc/42/2014.md?p=f) shall be guided by the policy of not making payments in excess of the taxes which would have been payable for such property in the condition in which it was acquired, except in cases where special burdens have been cast upon the [State](/usc/42/2021b.md?p=14) or local government by activities of the [Commission](/usc/42/2014.md?p=f), the Manhattan Engineer District or their agents. In any such case, any benefit accruing to the [State](/usc/42/2021b.md?p=14) or local government by reason of such activities shall be considered in determining the amount of the payment.


## Source credit

(Aug. 1, 1946, ch. 724, title I, § 168, as added Aug. 30, 1954, ch. 1073, § 1, 68 Stat. 952; renumbered title I, Pub. L. 102–486, title IX, § 902(a)(8), Oct. 24, 1992, 106 Stat. 2944.)

## Notes

### Editorial Notes

### Prior Provisions

Provisions similar to this section were contained in section 1809(b) of this title, prior to the general amendment and renumbering of act Aug. 1, 1946, by act Aug. 30, 1954.