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Income Taxes
 3 Months Ended
Mar. 31, 2017
Schedule of Effective Income Tax Rate Reconciliation [Line Items]  
Income Taxes
Income Taxes

A reconciliation of the federal statutory income tax rate to the effective income tax rate applicable to income before income tax expense is as follows:
 
Three-Month Periods
 
Ended March 31,
 
2017
 
2016
 
 
 
 
Federal statutory income tax rate
35
 %
 
35
 %
Income tax credits
(16
)
 
(14
)
State income tax, net of federal income tax benefit
(5
)
 
(4
)
Income tax effect of foreign income
(5
)
 
(5
)
Equity income
1

 
2

Other, net
(1
)
 
—

Effective income tax rate
9
 %
 
14
 %


Income tax credits relate primarily to production tax credits from wind-powered generating facilities owned by MidAmerican Energy, PacifiCorp and BHE Renewables. Federal renewable electricity production tax credits are earned as energy from qualifying wind-powered generating facilities is produced and sold and are based on a per-kilowatt hour rate pursuant to the applicable federal income tax law. Wind-powered generating facilities are eligible for the credits for 10 years from the date the qualifying generating facilities are placed in-service.

Berkshire Hathaway includes the Company in its United States federal income tax return. For the three-month periods ended March 31, 2017 and 2016, the Company did not receive or make any cash payments for income taxes from or to Berkshire Hathaway.
MidAmerican Energy Company [Member]  
Schedule of Effective Income Tax Rate Reconciliation [Line Items]  
Income Taxes
Income Taxes

A reconciliation of the federal statutory income tax rate to MidAmerican Energy's effective income tax rate applicable to income before income tax benefit is as follows:
 
Three-Month Periods
 
Ended March 31,
 
2017
 
2016
 
 
 
 
Federal statutory income tax rate
35
 %
 
35
 %
Income tax credits
(80
)
 
(57
)
State income tax, net of federal income tax benefit
2

 
5

Effects of ratemaking
(12
)
 
(12
)
Other, net
1

 
—

Effective income tax rate
(54
)%
 
(29
)%


Income tax credits relate primarily to production tax credits from MidAmerican Energy's wind-powered generating facilities. Federal renewable electricity production tax credits are earned as energy from qualifying wind-powered generating facilities is produced and sold and are based on a per-kilowatt hour rate pursuant to the applicable federal income tax law. Wind-powered generating facilities are eligible for the credits for 10 years from the date the qualifying generating facilities are placed in service.

Berkshire Hathaway includes BHE and subsidiaries in its United States federal income tax return. Consistent with established regulatory practice, MidAmerican Energy's provision for income taxes has been computed on a stand-alone basis, and substantially all of its currently payable or receivable income taxes are remitted to or received from BHE. MidAmerican Energy received net cash payments for income taxes from BHE totaling $- million and $4 million for the three-month periods ended March 31, 2017 and 2016, respectively.
MidAmerican Funding, LLC and Subsidiaries [Domain]  
Schedule of Effective Income Tax Rate Reconciliation [Line Items]  
Income Taxes
Income Taxes

A reconciliation of the federal statutory income tax rate to MidAmerican Funding's effective income tax rate applicable to income before income tax benefit is as follows:
 
Three-Month Periods
 
Ended March 31,
 
2017
 
2016
 
 
 
 
Federal statutory income tax rate
35
 %
 
35
 %
Income tax credits
(87
)
 
(62
)
State income tax, net of federal income tax benefit
2

 
5

Effects of ratemaking
(13
)
 
(14
)
Other, net
(2
)
 
1

Effective income tax rate
(65
)%
 
(35
)%


Income tax credits relate primarily to production tax credits from MidAmerican Energy's wind-powered generating facilities. Federal renewable electricity production tax credits are earned as energy from qualifying wind-powered generating facilities is produced and sold and are based on a per-kilowatt hour rate pursuant to the applicable federal income tax law. Wind-powered generating facilities are eligible for the credits for 10 years from the date the qualifying generating facilities are placed in service.

Berkshire Hathaway includes BHE and subsidiaries in its United States federal income tax return. Consistent with established regulatory practice, MidAmerican Funding's and MidAmerican Energy's provisions for income taxes have been computed on a stand-alone basis, and substantially all of their currently payable or receivable income taxes are remitted to or received from BHE. MidAmerican Funding received net cash payments for income taxes from BHE totaling $- million and $4 million for the three-month periods ended March 31, 2017 and 2016, respectively.