recapturing

: to capture again

: to recover or take (as an excess or gain) by law or agreement; especially : to recover (a tax benefit) by higher or additional taxation of income or property that ceases to qualify for a credit or deduction or by taxing gain realized from the sale or exchange of such property the government recaptured the depreciation by taxing the gain resulting from the difference between the sale price and the basis after depreciation : to recover (a tax benefit) by higher or additional taxation of income or property that ceases to qualify for a credit or deduction or by taxing gain realized from the sale or exchange of such property the government recaptured the depreciation by taxing the gain resulting from the difference between the sale price and the basis after depreciation

: the act or process of recapturing

: an amount recaptured or subject to recapture