There's no difference in the 2015/2016 R&D Tax credits. Enanta's situation was caused by them booking all their milestones as they received them rather than amortizing them.
Their tax rate will be lower this year basically because their income won't exceed their credits by such a wide margin.
Nice to see ENTA make a sizeable rise so at least one of my biotech stocks can make money. Of course it came after a steep decline, and given this market, ENTA will likely drift back down. This market takes a lot of patience and fortitude so periodic nibbling is still my strategy.