To recapture a person or animal which has escaped from somewhere means to catch them again. Police have recaptured Alan Lord, who escaped from a police cell in Bolton. Recapture is also a noun. the recapture of a renegade police chief in Panama
When you recapture something such as an experience, emotion, or a quality that you had in the past, you experience it again. When something recaptures an experience for you, it makes you remember it. He couldn't recapture the form he'd shown in getting to the semi-final
The inclusion of a previously deducted or excluded amount in gross income or tax liability Recapture may be applicable to accelerated depreciation, cost recovery, amortization, and various credits
take back by force, as after a battle; "The military forces managed to recapture the fort"
A tax policy which ensures that back taxes are paid on the true market value of land when it is developed
The NMTC will be recaptured if, at any time during the 7-year period following a qualified equity investment
That portion of the gain from the sale of real estate that is taxed at ordinary income tax rates Calculated as the difference between the accelerated depreciation taken and the straightline depreciation that would have been allowed
the act of taking something back a legal seizure by the government of profits beyond a fixed amount capture again; "recapture the escaped prisoner" take up anew; "The author recaptures an old idea here" experience anew; "She could not recapture that feeling of happiness" take back by force, as after a battle; "The military forces managed to recapture the fort
The undoing of a tax benefit if certain requirements are not met in future years For example: (1) The low-income housing credit may be recaptured or added back to tax if the credit property ceases to be used as low-income housing for a minimum number of years (2) The alimony deduction may be retroactively lost or recaptured if payments do not continue at the requisite level for a minimum number of years