### Question
How is the "recapture period" defined?


### Answer
The term **recapture period** is defined in *26 U.S.C. § 36* as follows -

> the 15 taxable years beginning with the second taxable year following the taxable year in which the purchase of the principal residence for which a credit is allowed under subsection (a) was made

#### Citation:
  - *26 U.S.C. § 36*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart C-Refundable Credits**

