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Title 26, Internal Revenue CodeRelease 119-110

§193 Tertiary Injectants

Title 26 › Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART VI — ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS › § 193

Last updated Sep 22, 2026|Official source

Summary

You may deduct, for the tax year, the amount you paid for qualified tertiary injectants that were actually injected during that year. You cannot take this deduction for costs you elected to capitalize under section 263(c) or for costs that are already deductible under any other tax rule. Qualified tertiary injectant expenses: costs paid or incurred for tertiary injectants used in a tertiary recovery method, excluding recoverable hydrocarbon injectants. Hydrocarbon injectant: includes natural gas, crude oil, or any injectant containing more than an insignificant amount of those; non‑hydrocarbon parts are not treated as hydrocarbons. Tertiary recovery method: the methods listed in subparagraphs (1)–(9) of section 212.78(c) of the June 1979 energy regulations (as defined by section 4996(b)(8)(C) as in effect before repeal), or any other tertiary enhanced recovery method the Secretary approves.

Full Legal Text

Title 26, §193

Internal Revenue Code, Source: USLM XML via OLRC

(a)Allowance of deduction
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.
(b)Qualified tertiary injectant expenses
For purposes of this section
(1) In general
(2)Hydrocarbon injectant
The term “hydrocarbon injectant” 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.
(3)Tertiary recovery method
The term “tertiary recovery method” means—
(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
(B)any other method to provide tertiary enhanced recovery which is approved by the Secretary for purposes of this section.
(c)Application with other deductions
No deduction shall be allowed under subsection (a) with respect to any expenditure—
(1)with respect to which the taxpayer has made an election under section 263(c), or
(2)with respect to which a deduction is allowed or allowable to the taxpayer under any other provision of this chapter.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

References in Text

section 4996(b)(8)(C), referred to in subsec. (b)(3)(A), was repealed by Pub. L. 100–418, title I, § 1941(a), Aug. 23, 1988, 102 Stat. 1322.

Amendments

1988—Subsec. (b)(3)(A). Pub. L. 100–418 substituted “section 4996(b)(8)(C) as in effect before its repeal” for “section 4996(b)(8)(C)”. 1983—Subsec. (b)(1). Pub. L. 97–448 struck out “during the taxable year” after “any cost paid or incurred”.

Statutory Notes and Related Subsidiaries

Effective Date

of 1988 AmendmentAmendment by Pub. L. 100–418 applicable to crude oil removed from the premises on or after Aug. 23, 1988, see section 1941(c) of Pub. L. 100–418, set out as a note under section 164 of this title.

Effective Date

of 1983 AmendmentAmendment by Pub. L. 97–448 effective, except as otherwise provided, as if it had been included in the provision of the Crude Oil Windfall Profit Tax Act of 1980, Pub. L. 96–223, to which such amendment relates, see section 203(a) of Pub. L. 97–448, set out as a note under section 6652 of this title.

Effective Date

Pub. L. 96–223, title II, § 251(b), Apr. 2, 1980, 94 Stat. 287, provided that: “The

Amendments

made by this section [enacting this section and amending section 263, 1245, and 1250 of this title] shall apply to taxable years beginning after December 31, 1979.”

Reference

Citations & Metadata

Citation

26 U.S.C. § 193

Title 26, Internal Revenue Code

Last Updated

Sep 22, 2026

Release point: 119-110