PAYMENTS FOR MUNICIPAL SERVICES IN ATOMIC ENERGY COMMUNITIES.

SEC. 6. PAYMENTS FOR MUNICIPAL SERVICES IN ATOMIC ENERGY COMMUNITIES. (a) Treatment as Tax Payments.—Section 164 (relating to deduction for taxes) is amended by redesignating subsection (f) as subsection (g) and by inserting after subsection (e) the following new subsection: “(f) Payments for Municipal Services in Atomic Energy Communities.—For purposes of this section, amounts paid or accrued, to compensate the Atomic Energy Commission for municipal-type services, by any owner of real property within any community (within the meaning of section 21 b of the Atomic Energy Community Act of 1955) shall be treated as real property taxes paid or accrued. For purposes of this subsection, the term ‘owner’ includes a person who holds the real property under a leasehold of 40 or more years and a person who has entered into a contract to purchase under section 61 of the Atomic Energy Community Act of 1955. Subsection (d) of this section shall not apply to a sale by the United States of property with respect to which this subsection applies.” (b) The amendments made by subsection (a) shall apply with respect to taxable years beginning after December 31, 1957.