A more thorough explanation:

Recapture is when the government takes back some of the tax benefits that a taxpayer received because those benefits no longer apply. This usually happens when the taxpayer sells or disposes of property that they received tax benefits for.

Let's say a business owner bought a piece of equipment and received a tax credit for it. However, if they sell or dispose of the equipment before the end of the tax year, the government can take back some of that tax credit. The amount they take back depends on when the equipment was sold or disposed of.

Another example is if a homeowner received a tax deduction for making energy-efficient upgrades to their home. If they sell the home before a certain amount of time has passed, the government can recapture some of that tax deduction.

These examples illustrate how the government can recapture tax benefits if the taxpayer no longer meets the requirements for those benefits. It's important for taxpayers to understand the rules and regulations surrounding tax benefits to avoid unexpected recapture.