26 U.S.C. § 193 — Tertiary injectants

(a) Allowance of deduction. A taxpayer can deduct, for the tax year, an amount equal to the qualified tertiary injectant expenses for injectants used that year. (b) Qualified tertiary injectant expenses. (1) "Qualified tertiary injectant expenses" means any cost — whether or not normally chargeable to capital account — paid or incurred for a tertiary injectant used as part of a tertiary recovery method. This doesn't include a "hydrocarbon injectant" that can be recovered. (2) A "hydrocarbon injectant" includes natural gas, crude oil, and anything made up of more than a small amount of natural gas or crude oil. It does not include an injectant that is hydrocarbon-based or a hydrocarbon-derivative but has only a small amount of natural gas or crude oil in it. The part of a hydrocarbon injectant that isn't itself a hydrocarbon doesn't count as a hydrocarbon injectant. (3) "Tertiary recovery method" means either (A) a method described in paragraphs (1) through (9) of a specific 1979 energy regulation (section 212.78(c), as defined by former section 4996(b)(8)(C) before its repeal), or (B) any other method the Secretary approves for enhanced tertiary recovery. (c) Application with other deductions. No deduction is allowed under this section for an expense if: (1) the taxpayer already elected to treat it under section 263(c), or (2) a deduction for it is allowed or allowable under any other provision of this chapter.