Income Taxes	3 Months Ended
Mar. 31, 2017
Income Taxes
Income Taxes	10. Income Taxes Our effective income tax rate (ETR) for the three months ended March 31, 2017 and March 31, 2016 was 32 percent and 35 percent, respectively. Our 2017 ETR decreased compared to 2016 primarily due to a decrease in non-deductible share-based compensation expense, and the impact of ASU 2016-09 adoption requiring windfall excess tax benefits to be recognized in income tax expense. We are subject to federal and state taxation in the United States as well as various foreign jurisdictions. We are no longer subject to income tax examinations by the Internal Revenue Service and substantially all other major jurisdictions for tax years prior to 2011. As of both March 31, 2017 and March 31, 2016, our uncertain tax positions were $0.5 million. Unrecognized tax benefits as of both March 31, 2017 and March 31, 2016, included $0.3 million of tax benefits that, if recognized, would impact our ETR. We record interest and penalties related to uncertain tax positions as a component of income tax expense. As of March 31, 2017 and March 31, 2016, we have not accrued any interest expense related to uncertain tax positions. We are unaware of any positions for which it is reasonably possible that the total amounts of unrecognized tax benefits will significantly increase or decrease within the next twelve months. For the three months ended March 31, 2017, in accordance with newly adopted ASU 2016-09 related to employee stock compensation, we recognized a cumulative-effect adjustment of a $3.2 million tax benefit to reduce retained earnings for the removal of the forfeiture estimate with respect to awards that were continuing to vest as of December 31, 2016. Additionally, we now recognize excess tax benefits as income tax benefits on our consolidated statements of operations. For the three months ended March 31, 2017, we recognized excess tax benefits of $2.6 million, partially offsetting income tax expenses on our consolidated statements of operations. Previously, we recognized such amounts in additional paid-in capital on our consolidated balance sheets. Refer to Note 2—Basis of Presentation—Recently Issued Accounting Standards.

Income Taxes

3 Months Ended

Mar. 31, 2017

10. Income Taxes

Our effective income tax rate (ETR) for the three months ended March 31, 2017 and March 31, 2016 was 32 percent and 35 percent, respectively. Our 2017 ETR decreased compared to 2016 primarily due to a decrease in non-deductible share-based compensation expense, and the impact of ASU 2016-09 adoption requiring windfall excess tax benefits to be recognized in income tax expense.

We are subject to federal and state taxation in the United States as well as various foreign jurisdictions. We are no longer subject to income tax examinations by the Internal Revenue Service and substantially all other major jurisdictions for tax years prior to 2011.

As of both March 31, 2017 and March 31, 2016, our uncertain tax positions were $0.5 million. Unrecognized tax benefits as of both March 31, 2017 and March 31, 2016, included $0.3 million of tax benefits that, if recognized, would impact our ETR. We record interest and penalties related to uncertain tax positions as a component of income tax expense. As of March 31, 2017 and March 31, 2016, we have not accrued any interest expense related to uncertain tax positions. We are unaware of any positions for which it is reasonably possible that the total amounts of unrecognized tax benefits will significantly increase or decrease within the next twelve months.

For the three months ended March 31, 2017, in accordance with newly adopted ASU 2016-09 related to employee stock compensation, we recognized a cumulative-effect adjustment of a $3.2 million tax benefit to reduce retained earnings for the removal of the forfeiture estimate with respect to awards that were continuing to vest as of December 31, 2016.

Additionally, we now recognize excess tax benefits as income tax benefits on our consolidated statements of operations. For the three months ended March 31, 2017, we recognized excess tax benefits of $2.6 million, partially offsetting income tax expenses on our consolidated statements of operations. Previously, we recognized such amounts in additional paid-in capital on our consolidated balance sheets. Refer to Note 2—Basis of Presentation—Recently Issued Accounting Standards.