### Question
How is the term recapture amount defined?


### Answer
The term **recapture amount** is defined in *26 U.S.C. § 45F* as the following:

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

#### Citation:
  - *26 U.S.C. § 45F*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart D-Business Related Credits**

