term:

Recapture

recapture vt

-tured
-tur·ing
1 : to capture again
2 : to recover or take (as an excess or gain) by law or agreement
;esp
: 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]
n 1 : the act or process of recapturing
2 : an amount recaptured or subject to recapture

Source: Merriam-Webster's Dictionary of Law ©1996. Merriam-Webster, Incorporated. Published under license with Merriam-Webster, Incorporated.