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%