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Income Tax Expense
 6 Months Ended
Jun. 30, 2017
Income Tax Disclosure [Abstract]  
Income Tax Expense
Income Tax Expense
 As a partnership, we are generally not subject to federal income tax and most state income taxes. However, the Partnership conducts certain activities through corporate subsidiaries which are subject to federal and state income taxes.
Our effective tax rate differs from the statutory rate primarily due to Partnership earnings that are not subject to U.S. federal and most state income taxes at the Partnership level. A reconciliation of income tax expense from continuing operations at the U.S. federal statutory rate to net income tax expense is as follows:
 
For the Three Months Ended June 30,
 
For the Six Months Ended June 30,
 
2017
 
2016
 
2017
 
2016
 
(in million)
Tax at statutory federal rate
$
(8
)
 
$
21

 
$
(8
)
 
$
45

Partnership earnings not subject to tax
(43
)
 
(26
)
 
(56
)
 
(61
)
State and local tax, net of federal benefit
(4
)
 
—

 
(4
)
 
—

Statutory tax rate changes
—

 
1

 
—

 
12

Other
(2
)
 
7

 
(2
)
 
9

Net income tax expense (benefit)
$
(57
)
 
$
3

 
$
(70
)
 
$
5