The rehabilitation credits are subject to recapture if the building is sold or ceases to be business use property. The HTC compliance period is 5 years after which recapture risk of the credits no longer exists. The amount of such recapture is reduced by 20% for each full year that elapses after the property is placed in service. Thus there is a 100% recapture if the property is disposed of less than one year after the property is first placed in service; an 80% recapture after one year, a 60% recapture after two years; a 40% recapture after three years; and a 20% recapture after four years. See Internal Revenue Code Section 50(a) for additional information.