### Question
How is the "qualified enhanced oil or natural gas recovery project" defined?


### Answer
The term **qualified enhanced oil or natural gas recovery project** is defined in *26 U.S.C. § 45Q* as follows -

> given the term “qualified enhanced oil recovery project” by section 43(c)(2), by substituting “crude oil or natural gas” for “crude oil” in subparagraph (A)(i) thereof.

#### Citation:
  - *26 U.S.C. § 45Q*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart D-Business Related Credits**

