{"identifier":"/us/usc/t26/s193","title":26,"num":"\u00a7\u202f193.","heading":"Tertiary injectants","text":"\u00a7\u202f193.\nTertiary injectants\n(a)\nAllowance of deduction\nThere shall be allowed as a deduction for the taxable year an amount equal to the qualified tertiary injectant expenses of the taxpayer for tertiary injectants injected during such taxable year.\n(b)\nQualified tertiary injectant expenses\nFor purposes of this section\u2014\n(1)\nIn general\nThe term \u201cqualified tertiary injectant expenses\u201d means any cost paid or incurred (whether or not chargeable to capital account) for any tertiary injectant (other than a hydrocarbon injectant which is recoverable) which is used as a part of a tertiary recovery method.\n(2)\nHydrocarbon injectant\nThe term \u201chydrocarbon injectant\u201d includes natural gas, crude oil, and any other injectant which is comprised of more than an insignificant amount of natural gas or crude oil. The term does not include any tertiary injectant which is hydrocarbon-based, or a hydrocarbon-derivative, and which is comprised of no more than an insignificant amount of natural gas or crude oil. For purposes of this paragraph, that portion of a hydrocarbon injectant which is not a hydrocarbon shall not be treated as a hydrocarbon injectant.\n(3)\nTertiary recovery method\nThe term \u201ctertiary recovery method\u201d means\u2014\n(A) any method which is described in subparagraphs (1) through (9) of section 212.78(c) of the June 1979 energy regulations (as defined by section 4996(b)(8)(C) as in effect before its repeal), or\n(B) any other method to provide tertiary enhanced recovery which is approved by the Secretary for purposes of this section.\n(c)\nApplication with other deductions\nNo deduction shall be allowed under subsection (a) with respect to any expenditure\u2014\n(1) with respect to which the taxpayer has made an election under section 263(c), or\n(2) with respect to which a deduction is allowed or allowable to the taxpayer under any other provision of this chapter.","url":"https://projectusc.org/usc/t26/s193.html","content":[{"t":"sec","id":"/us/usc/t26/s193","children":[{"t":"num","text":"\u00a7\u202f193."},{"t":"heading","text":"Tertiary injectants"},{"t":"subsec","id":"/us/usc/t26/s193/a","children":[{"t":"num","text":"(a)"},{"t":"heading","text":"Allowance of deduction"},{"t":"content","children":[{"t":"p","text":"There shall be allowed as a deduction for the taxable year an amount equal to the qualified tertiary injectant expenses of the taxpayer for tertiary injectants injected during such taxable year.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t26/s193/b","children":[{"t":"num","text":"(b)"},{"t":"heading","text":"Qualified tertiary injectant expenses"},{"t":"chapeau","text":"For purposes of this section\u2014"},{"t":"para","id":"/us/usc/t26/s193/b/1","children":[{"t":"num","text":"(1)"},{"t":"heading","text":"In general"},{"t":"content","children":[{"t":"p","text":"The term \u201cqualified tertiary injectant expenses\u201d means any cost paid or incurred (whether or not chargeable to capital account) for any tertiary injectant (other than a hydrocarbon injectant which is recoverable) which is used as a part of a tertiary recovery method.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s193/b/2","children":[{"t":"num","text":"(2)"},{"t":"heading","text":"Hydrocarbon injectant"},{"t":"content","children":[{"t":"p","text":"The term \u201chydrocarbon injectant\u201d includes natural gas, crude oil, and any other injectant which is comprised of more than an insignificant amount of natural gas or crude oil. The term does not include any tertiary injectant which is hydrocarbon-based, or a hydrocarbon-derivative, and which is comprised of no more than an insignificant amount of natural gas or crude oil. For purposes of this paragraph, that portion of a hydrocarbon injectant which is not a hydrocarbon shall not be treated as a hydrocarbon injectant.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s193/b/3","children":[{"t":"num","text":"(3)"},{"t":"heading","text":"Tertiary recovery method"},{"t":"chapeau","text":"The term \u201ctertiary recovery method\u201d means\u2014"},{"t":"subpara","id":"/us/usc/t26/s193/b/3/A","children":[{"t":"num","text":"(A)"},{"t":"content","text":" any method which is described in subparagraphs (1) through (9) of section 212.78(c) of the June 1979 energy regulations (as defined by section 4996(b)(8)(C) as in effect before its repeal), or","tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s193/b/3/B","children":[{"t":"num","text":"(B)"},{"t":"content","text":" any other method to provide tertiary enhanced recovery which is approved by the Secretary for purposes of this section.","tail":"\n"}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t26/s193/c","children":[{"t":"num","text":"(c)"},{"t":"heading","text":"Application with other deductions"},{"t":"chapeau","text":"No deduction shall be allowed under subsection (a) with respect to any expenditure\u2014"},{"t":"para","id":"/us/usc/t26/s193/c/1","children":[{"t":"num","text":"(1)"},{"t":"content","text":" with respect to which the taxpayer has made an election under section 263(c), or","tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s193/c/2","children":[{"t":"num","text":"(2)"},{"t":"content","text":" with respect to which a deduction is allowed or allowable to the taxpayer under any other provision of this chapter.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"text","text":"\n"},{"t":"text","text":"\n"}]}]}