recapture tax

基本解釋

A tax specifically designed to recapture the subsidy might actually be higher than this.
為使金融機構補償其享受的融資補貼而專門設計的稅種，征收額可能會更高。

The recapture tax is an added on to your income tax liability for 2012.
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While lowering the regular tax rates, they allowed the alternative minimum tax to recapture much of those tax revenues from a lot of upper-middle-class people.
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Older couples who thought they were building a secure nest egg are discovering that a chunk of the equity they thought they had will be eaten up IRS depreciation recapture rules that impose a tax on the accumulated depreciation deductions they took for all those years.
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