qualified enhanced oil recovery project

(2) Qualified enhanced oil recovery project For purposes of this subsection— (A) In general The term “qualified enhanced oil recovery project” means any project— (i) which involves the application (in accordance with sound engineering principles) of 1 or more tertiary recovery methods (as defined in section 193(b)(3) ) which can reasonably be expected to result in more than an insignificant increase in the amount of crude oil which will ultimately be recovered, (ii) which is located within the United States (within the meaning of section 638(1) ), and (iii) with respect to which the first injection of liquids, gases, or other matter commences after December 31, 1990 . (B) Certification A project shall not be treated as a qualified enhanced oil recovery project unless the operator submits to the Secretary (at such times and in such manner as the Secretary provides) a certification from a petroleum engineer that the project meets (and continues to meet) the requirements of subparagraph (A).


26 USC § 43(c)(2)

Scoping language

For purposes of this subsection
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