gas recovery project under— (I) subpart UU of part 98 of title 40, Code of Federal Regulations (as in effect on the date of the enactment of this paragraph) under the Clean Air Act, and (II) subpart C of part 146 of title 40, Code of Federal Regulations (as in effect on the date of the enactment of this paragraph) under the Safe Drinking Water Act, to the extent such rules are applicable to Class II wells. . 3. Qualified enhanced oil or natural gas recovery project Section 45Q(d)(4) of the Internal Revenue Code of 1986 is amended— (1) by striking by substituting and inserting determined— (A) by substituting— , (2) by striking the period and inserting , and , and (3) by inserting at the end the following: (B) without regard to subparagraph (A)(iii) thereof. .