recapture tax

基本解释

A tax specifically designed to recapture the subsidy might actually be higher than this.
为使金融机构补偿其享受的融资补贴而专门设计的税种，征收额可能会更高。

The recapture tax is an added on to your income tax liability for 2012.
FORBES: Payroll Tax Cut Skips Some Of The 99%
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.
FORBES: If only we knew who they were.
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.
FORBES: Hidden Tax Time Bombs That Sabotage Retirement