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


### Answer
**Recapture period** is defined as the following in *26 U.S.C. § 36*:

> 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**

