This will allow companies to benefit from the scheme without distorting their commercial arrangements in relation to IP. In 2008, the R&D tax credit scheme for SMEs was extended to mid-size companies and the enhanced relief was increased to 175% (for SMEs) and 130% (for large companies) of eligible expenditure. The AmericanRecovery and Reinvestment Tax Actof2009 (P.L. 111-5; February 2009) increased the research credit for energy research and allowed for claiming a refundable credit for certain unused research credits in lieu of depreciation allowance for eligible qualified property. Legislation to extend the R&D tax credit continues to be considered in both chambers of the US Congress.