I can take that one.
To answer the question directly, enhanced oil recovery is not eligible for the investment tax credit for CCUS.
From a functional perspective, the way it works is that if your equipment is capturing and storing carbon in eligible uses, which is what you were referring to, then there are two of those. There are geological storage and storage in cement. Then you're eligible for the investment tax credit. If you are storing in ineligible uses, such as CCUS, then you would be ineligible to the extent that you're storing in one versus the other.
There's essentially a mechanism to determine if there are mixed-use projects. Obviously, if one project is all eligible use, then you get the full credit. If it's all ineligible use, then you get none of it. If somehow the project is split, there are rules that ensure the part that is dedicated to an ineligible use does not get the tax credit.