### Question
Can you define what recapture amount means?


### Answer
**Recapture amount** is defined as the following in *26 U.S.C. § 50*:

> any increase in tax (or adjustment in carrybacks or carryovers) determined under subsection (a)

#### Citation:
  - *26 U.S.C. § 50*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart E-Rules for Computing Investment Credit**

