### Question
What is the definition of qualified enhanced oil or natural gas recovery project?


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

> 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**

