Section 1250 unrecaptured is related to the recapture of depreciation on real estate property but is specifically tied to depreciation on improvements that have been taken in excess of the straight-line method. The tax rate for this unrecaptured is also 25%. Similar to general depreciation recapture, Section 1250 involves a straightforward methodology, separating it from other forms of taxation, like capital gains, and it's taxed at both the state and federal levels. It affects the sale by impacting the total tax obligation on the gains related to these improvements.