### Question
What is the definition of recapture amount?


### Answer
The definition of **recapture amount** is as follows 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**

