NATURAL RESOURCES COMMITTEE 1069 Tax Lawyer, Vol. 54, No. 4 NATURAL RESOURCES SUBMITTED BY THE COMMITTEE ON NATURAL RESOURCES: RALPH COSELLI, COMMITTEE CHAIR; STEPHAN G. DOLLINGER, SUBCOMMITTEE CHAIR ON IMPORTANT DEVELOPMENTS* Legislation Section 317 of the Community Renewal Tax Relief Act of 2000, Pub L. No. 106-554, 114 Stat. 2763, amended section 43 to clarify the definition of tertiary injectant expenses that qualify for the 15% enhanced oil recovery (EOR) credit. Under section 317 of the Act...