notes to consolidated financial statements 2014 ( continued ) note 10 2014shareholders 2019 equity on april 23 , 2010 , our board of directors approved a share repurchase program that authorized the purchase of up to $ 100.0 million of global payments 2019 stock in the open market or as otherwise may be determined by us , subject to market conditions , business opportunities , and other factors .
under this authorization , we repurchased 2382890 shares of our common stock at a cost of $ 100.0 million , or an average of $ 41.97 per share , including commissions .
repurchased shares are held as treasury stock .
in addition , we have $ 13.0 million remaining under the authorization from our original share repurchase program initiated during fiscal 2007 .
these repurchased shares were retired and are available for future issuance .
we did not repurchase shares under this plan in fiscal 2010 .
this authorization has no expiration date and may be suspended or terminated at any time .
note 11 2014share-based awards and options as of may 31 , 2010 , we have four share-based employee compensation plans .
for all share-based awards granted after june 1 , 2006 , compensation expense is recognized on a straight-line basis .
the fair value of share- based awards granted prior to june 1 , 2006 is amortized as compensation expense on an accelerated basis from the date of the grant .
non-qualified stock options and restricted stock have been granted to officers , key employees and directors under the global payments inc .
2000 long-term incentive plan , as amended and restated ( the 201c2000 plan 201d ) , the global payments inc .
amended and restated 2005 incentive plan ( the 201c2005 plan 201d ) , and an amended and restated 2000 non-employee director stock option plan ( the 201cdirector plan 201d ) ( collectively , the 201cplans 201d ) .
effective with the adoption of the 2005 plan , there are no future grants under the 2000 plan .
shares available for future grant as of may 31 , 2010 are 2.7 million for the 2005 plan and 0.4 million for the director plan .
certain executives are also granted performance-based restricted stock units ( 201crsu 201ds ) .
rsus represent the right to earn shares of global stock if certain performance measures are achieved during the grant year .
the target number of rsus and target performance measures are set by our compensation committee .
rsus are converted to a stock grant only if the company 2019s performance during the fiscal year exceeds pre-established goals the following table summarizes the share-based compensation cost charged to income for ( i ) all stock options granted , ( ii ) our employee stock purchase plan , and ( iii ) our restricted stock program .
the total income tax benefit recognized for share-based compensation in the accompanying statements of income is also presented. .

2010
2009
2008
share-based compensation cost
$ 18.1
$ 14.6
$ 13.8
income tax benefit
$ -6.3 ( 6.3 )
$ -5.2 ( 5.2 )
$ -4.9 ( 4.9 )

stock options stock options are granted at 100% ( 100 % ) of fair market value on the date of grant and have 10-year terms .
stock options granted vest one year after the date of grant with respect to 25% ( 25 % ) of the shares granted , an additional 25% ( 25 % ) after two years , an additional 25% ( 25 % ) after three years , and the remaining 25% ( 25 % ) after four years .
the plans provide for accelerated vesting under certain conditions .
we have historically issued new shares to satisfy the exercise of options. .

Question: what is the percentage change in the after-tax share-based compensation cost from 2009 to 2010?
Answer: 25.5%
Calculation: subtract(18.1, 6.3), subtract(14.6, 5.2), subtract(#0, #1), divide(#2, #1)